消費者保護法自民國83 年制訂公布以來，履經修正，而其中修正幅度最大者 當屬去年（民國104 年6 月17 日）通過之修正案。尤其是修正後新增之第19 條 第2 項之除外規定，授權行政院在所謂合理例外的情況下得以排除消費者在7 日 猶豫期間內之無條件解除權。行政院據此於民國104 年12 月31 日發布「通訊交 易解除權合理例外情事適用準則」（以下簡稱準則），並自民國105 年1 月1 日正 式施行。 由於商品和服務的種類繁多難以盡列，因此立法技術上無可避免地使用抽象 之文字以及內容不確定之用語，例如所謂易於腐敗、保存期限較短或客製化給付 等表達方式，但也因此極易引發認知和解釋上的差異，而衍生出新的糾紛。有鑒 於此，本文擬針對所謂客製化給付為進一步之分析，期能賦予此概念更明確之內 涵。 再者，由於準則中有關解除權之排除的例外規定，一如草案總說明所言，係 參考歐盟指令「2011/83/EU」等外國立法例，本文擬以歐盟會員國中之德國為例， 就其國內有關客製化商品之撤回權的相關判決為討論，期待可以藉此建立有關客 製化商品的判別標準，以供參考。

The Consumer Protection Act has gone through many revisions since its enactment in 1994. Nevertheless, last year's amendment could be seen as the most extensive one. Alongside the amendment, the Executive Yuan was also authorized to promulgate a regulation regarding the right to withdraw distance selling contracts, namely, the “The Regulations on Reasonable Matters as Exceptions to Rescind the Distance Sales”. The Regulation took effect on January first of 2016. Among the “reasonable matters” as exceptions in the Regulation, the clause regarding the supply of goods or services made to the customer’s specifications or clearly personalized items raises the most concern. Since the new Regulation has referenced foreign legislations when drafting, such as the EU Consumer Rights Directive (2011/83/EC), the implementation of the right to withdraw and its exceptions in EU countries should be noted. This article aims to quote and analyze some German court decisions, with the hope that the established principles in German legal practices could provide some guidance when analyzing the similar problems in Taiwan.