專業術語通常有其特定涵義，但譯者在翻譯專業文件時往往會誤解或揣測術語的意義而有誤譯者，因此譯者必須對專門術語定義與概念有相當的瞭解才能從事專業翻譯的工作，而本文所要探討的即是關務此一專業領域中的術語翻譯。經濟全球化與貿易自由化是國際潮流，台灣的海關通關制度也必須與時俱進，引進先進的制度設計與觀念，但在與國際規範或與他國制度比較時，時常需面臨關務術語和概念的對等翻譯等問題，可惜國內目前尚缺乏系統性的整理。故本文以術語探討為基本架構，以京都公約為主要研究材料，探討關務英語詞彙的組成原則與中譯的方法。主要內容包括術語的定義、分類與構成，關務英語詞彙的翻譯方法，和翻譯實例之探討。其中並比較中國大陸與我國海關在翻譯上的差異，最後並提出對關務詞彙翻譯工作之建議。

Specialized terms in professional areas often contain specified definitions. When translating these specialized terms, however, translators usually make errors by misunderstanding or simply guessing the meaning of the terms. In this sense, translators need to equip themselves with a better understanding of the concepts and meanings of specialized terms before they can produce quality translation works. Although terminology studies plays a vital role in developing professional translation skills, research effort in this area in Taiwan is still scant. Therefore, this paper is an attempt to explore the translation of specialized terms, particularly in the area of Customs. Since globalization and liberalization of trading have become major economic trends, the Customs of Taiwan are required to adopt advanced systems and improve its clearance procedures. But while the R.O.C. Customs has been trying to study international standards and the systems of advanced nations, problems of translating specialized Customs terms among different countries often occur. Since very little research attention has so far been paid to the translation of Customs terms, the purpose of this article is to discuss the principles of the formation of English Customs terms, as well as the methods of their translation into Chinese, based on the framework of terminology studies. The text of the Kyoto Convention was used as the major research material for analysis. In addition, this paper also includes a brief introduction to the definitions, classifications, and formation of terminology, analyses of translation of English Customs terms into Chinese, and suggestions for future research on the translation of Customs terms.