貿易便捷化在促進貿易自由化與降低貿易成本有相當重要的意義，且同時為WTO多哈發展議程(DDA)中一個極為重要的議題。兩岸目前都已是WTO的會員，雙方間有著相當綿密的經貿往來，且亦皆極力地推動貿易便捷化工作。只是因政治上因素的阻隔，使得兩岸在很多的經貿政策形成及推動上無法進行對話、協調及合作。因此，本文主要冀就兩岸間是否有必要進行貿易便捷化政策方面的合作？是否可能進行貿易便捷化的合作？以及應如何進行貿易便捷化合作？等等問題進行討論，俾便瞭解兩岸在貿易便捷化工作上之合作所可能帶來效益。

Trade facilitation has made great contribution to enhance trade liberalization and lower trade costs. It is also an important issue in the WTO's Doha Development Agenda (DDA). Taiwan and China have already been the members of the WTO for almost the same time and with growing closer mutual economic relations. Though they are both endeavoring to the development of trade facilitation, there are still political obstacles that hinder their mutual cooperation, especially on the trade policy. Thus this paper is trying to explore whether it is necessary for Taiwan and China to cooperate on the harmonization of the policy of trade facilitation. And if the answer is "Yes", then how and what to cooperate will be discussed further.