隨著全球經貿環境的變遷，海關除扮演徵稅的財政性功能角色，也慢慢地轉變為通關便捷化的服務性功能角色，本研究透過海關關員與報關業從業人員兩方之意見深入探討民眾評估提升海關通關服務品質的關鍵影響因素。本研究先以修正式德菲法專家問卷調查，根據統計分析結果組成本研究架構基本因素，決定模糊層級分析（Fuzzy AHP）架構之最終目標、主要準則、次要準則等指標項目，從海關關員與報關從業人員之觀點，蒐集兩方之意見，運用Fuzzy AHP分析法計算出各指標項目所占整體權重比例，進行重要性排序，計算報關業者與海關人員重要性排序之Spearman等級相關係數，判定兩排序間關係。綜合報關業者與海關人員之分析結果，海關關務局除培養業務承辦關員具備法規專業能力及應有之品德與操守外，也要注意關員的服務熱忱與態度以及正確迅速回應問題能力，並須充分授權關員處理業務，落實職務代理人制度，確實執行便捷化簽審作業，簡化貨物通關流程，才得以提升海關服務品質以及整體國家競爭力。

This study aims to identify the critical factors to improve service quality of Customs Clearance. Modified Delphi Method (MDM) and the Fuzzy AHP (Fuzzy Analytic Hierarchy Process) are combined to collect opinions of customs officers and customs brokers to find critical factors. According to the study results, the following conclusions were derived and were able to be referred for improving the strategy of service quality for customs offices. In addition to training responsible officers with professional abilities in regulations and required morality and integrity, their enthusiasm, service attitude, and the ability of quick response have to be emphasized. To implement a facilitated documentary review operation and a simplified cargo clearance procedure, customs officers should be adequately authorized for their responsible businesses, while a well practiced deputy system should be available.