清領臺灣以後，原則上封禁臺灣的山林，但在朱一貴之亂以前執行得並不嚴格。 其後隨著軍工匠首制度的確立與番界的形成，軍工匠首及其手下的小匠成為少數可以合法入 山伐木的人�憿A而匠首更被賦予壟斷山林產品的特權。入山之禁在沈葆楨蒞臺時取消。軍工 匠首獨佔制度存在於 1725 ∼ 1875 的一百五十年間。 當時的伐木地點，就西部臺灣而言，從南到北都有；此外，東部的噶瑪蘭也有軍工匠首的蹤 跡。不過伐木的規模不大。一方面是軍工伐木的目的僅在供應臺灣船廠修造戰船的部份材料 ，一方面臺灣更從大陸進口其他用材。因此，臺灣在軍工伐木時期，主要生產的木料僅為樟 木一項。由於對山林資源的利用有限，清領時期臺民對山林資源的認識也很少。　

　　　　　As early as the Qing started its rule over Taiwan, a ban prohibiting Han Chinese subjects from going into forest-covered mountains was declared. However, it had not been strictly enforced until the rebellion of Zhu Yigui was suppressed in 1721, Soon after the rebellion, a "Jungong jiangsho" (heads of naval lumberjacks) system was laid out in 1725, and a demarcation line between Han Chinese immigrants and the native aborigines was gradually drawn up. By way of these devices, the ban on entering into mountainous areas was made possible. Only the Jungong jiangsho and his employees were allowed to approach to the mountains for timbers. They were also invested with the monopoly of forest produces and products. The ban and the monoply were revoked in 1875. Between 1725 and 1875, thirteen or more tree-felling sites were developed, which spread throughout the western part of the island, as well as included Gamalan on the northeast coast. However, the scale of deforestation was rather limited, on account that the demand from the authorities was not large. In the meantime, civil demand on timbers and woodworks of higher quality were met by imports from the mainland. Consequently, during the major part of the Qing, forest resources of Taiwan were under-exploited, and local people's knowledge about them was not likely to be profound.