進口貨物通關及內陸運送過程中將會面臨到許多的風險，其中可能為貨物本身所造成，或者通關流程中，文件之缺失，亦或者發生於陸上運送段，種種可能的原因。因此如何以最低成本進行風險管理，確保貨物能更有效率的進行通關，成為貨主風險管理之重要議題。本研究以德菲法方式擬訂風險因素，再對從事相關通關業務之人員進行問卷調查，分析16項通關及提領的風險因素認同度、風險頻率與幅度。再由所得到之結果進行專家訪談，並提供21項風險管理策略，經由成本效益之評估，來實施可行之對策以降低風險因素所造成不利之影響。

There are many risks that the imported goods clear customs and inland transport, which may be due for the cargos themselves, or the lack of documents in the clearance process, also conveyance on land, all the possible causes. How to be the lowest cost of risk management, to ensure that the cargos can be more efficient conduct of customs clearance become the consignors risk management of important issues. In this study, a Delphi method to prepare a questionnaire. Secondly, interviews with experts, and the results obtained provide the 21 risk management strategies. With assessment of cost-effective to implement feasible measures to reduce the risk factors that cause adverse effects.