在過去關於國際貿易方面的研究常將運輸成本的目題加以忽略。然而就理論上而言，運輸部門納入際貿易的討論將產生兩項重要的效果，即類關稅效果與資源成本效果。當運輸部門在資源運用上有了變動時將透過此二種效果對全其他部門產生影響。本文除了在理論上就運輸成本之類關稅效果，資源成本效果以及引進外籍船員之經濟效果加以分析外，並進而採取一可計算的一般均衡模型（Computable General Equilibrium Model）對此項效果做實際的印證。

　　　　　Taansportation cost is usually ignored in the discussion of trade theory. However, Falvey (1976) indicates that the inclusion of the transportation sector in trade model generates two important effects: the implicit tariff effect and the resource cost effect. If the usage of resources in the transportation sector changes, all other sectors in the economy will be affected through these two effects. In this paper, the main focus of our discussion is on the effects of the government's allowance of foreign sailors in Taiwan's ocean shipping sector, but the implicit tariff effect and the resource cost effect of the transportation sector is also generally discussed. A theoretical discussion is first displayed to clarify some important concepts. A computable general equilibrium model is then developed to test these effects empirically.