海關是國際貿易與國際運輸的國家門戶及重要管制者，其進口業務項目中，以貨物查驗及分類估價（合稱：驗估作業），對關員之衝擊壓力與影響最大，以往少有文獻進行統整與討論。本文皆在探討海關的驗估作業上，會影響關員的負面因素與其衝擊程度。研究結果發現，在貨物查驗過程中，「驗貨環境」因素對關員的影響程度最大，對關員產生的衝擊度最大項目，則是關員流動率太高。在分類估價過程中，「外在關切與內部壓力」此一因素對關員的影響最大，而中國物品的認證問題，則是對關員產生衝擊度最大的項目。本文結論與建議，可供未來關務署進行革新關務規劃及改善關員工作環境時，提供參議之用。

Customs is the primary gateway and regulator of international trade and international transportation for all countries. Cargo examination and valuation are the most critical activities for customs officers during import inspection. Literature addressing and integrating the influential factors impacting customs officers is relatively limited. This paper explores and evaluates the impacts of various factors on customs officer during cargo examination and valuation. The results show that the examination environment is the most influential factor and staff resignation considerably affect s cargo examination officers. In the valuation process, "illegal lobbying" is the most influential factor and "certification of goods from mainland China" affects customs officers most substantially. The conclusions of this study include recommendations on customs innovation planning and future improvements of the inspection environment for customs officers.