灣國際商港開發計畫長期單純偏重於貨物裝卸、搬運、儲存以及提領功能之作業區域，所以一旦設立自由貿易區後，進行國際物流與倉儲業務便會發生腹地不足問題。本文擬藉由在歐美、日韓等海運先進國家近期所關心港埠背後腹地開發議題，探討港埠背後腹地之功能和其開發成功要件，作為本文研究重點。研究方法採取重要性分析法與模糊多準則決策法，來確認自由貿易區港埠背後腹地之重要成功評量要因。 經實證結果發現：(1) 港埠背後腹地擔任船舶與貨物處理區域和當地港埠城市區域之間的互補區域之重要角色；(2) 自由貿易區功能，應依照群聚理論，將現行物流功能擴及到多功能園區，包括國際貿易與商展區、科技研發區與創投事業區、組裝與加工區以及親水娛樂等區域；(3) 自由貿易港背後腹地開發之成功評量要因，依排序為通關與港埠物流資訊系統整合、港埠作業效率、區內貨物免徵關稅與附加價值稅、政治穩定性、市場經濟規模、健全投資制度與獎勵措施、對投資企業的法人稅、附加價值稅、地方稅等之減免、兩岸三通、通關便捷化、勞工成本、運輸與配銷成本、複合運輸交通網之效率化、土地成本、港埠物流設施之完備性、航次密集與航線多元化以及背後物流用地規模充分性。

The act for the establishment and management of free ports was enforced to attract multi-national enterprises or logistics service providers to operate value added logistics service in the area. The primary functions of the Free Trade Zone are to encourage private enterprises with a series of duties and tax incentives to re-export or transshipment cargo with value added processing in and out international sea or air port, and to boost national economic growth and foreign trade surplus. The purpose of this paper is to highlight the function of port hinterland and explore the key successful criteria of port hinterland development on the Free Trade Zone based on Key factor analysis and Fuzzy AHP approaches. The finding can be illustrated as: (1) port interland holds a critical role of complementing the area between the ship-cargo handling area and the local port city area; (2) current logistics functions of FTZ need to extend to multi-function parks containing international trade and exhibition areas, technological R&D development park, venture business park, assembling and processing park, and a waterfront leisure park based on cluster perspective; (3) the key successful factors of FTZ’s port hinterland in Taiwan are integration of customs and port logistic information, efficiency of port operation, exemption and deduction of customs duty and value-added tax for cargo, political stability, economic market scale, soundness of the investment system and incentive measures, exemption or deduction of corporate tax and local taxes, direct-shipping across the Taiwan Strait, convenience of the custom clearance process and a one-stop administrative service window, labor cost, transportation and distribution cost, efficiency of an intermodal transport network, land cost, sufficiency of port hinterland for logistics functions, frequency of sailing route and adequacy of port logistics facilities.