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基因改造作物對於糧食安全以及生態環境的影響與衝擊目前係一尚無定論的議題。以生物多樣性資源的保育為出發點的「生物安全議定書」（以下簡稱議定書），希望透過事前告知同意程序的制度設計，替締約國在初次引進改性活生物體時，有一套可以依循的程序規範；在相同的國際管制帄台上，為預防外來種所造成對於一國環境生態的衝擊，WTO 也授權各國，依據「食品安全檢驗與動植物防疫檢疫措施協定」（SPS 協定）的規定，可以透過動植物檢疫措施的制訂以保護國內的生態系。兩套的進口管制制度是否相容，牽涉到國際環境公約與WTO 之間的關係與互動的議題，對於一國國內的生態環境以及生物科技發展也有其關聯性，因此，引起不少學者以及實務工作者的討論。本文將嘗詴著由程序面的觀察，討論在進口管制的程序上，比較議定書以及SPS 協定中的程序規範，找出是否可以透過進口管制程序的程序設計來避免兩套管制體系的衝突。此外，由於台灣並非生物安全議定書的締約國，依據議定書的規定，締約國得與非締約國針對改性活生物體的跨境運輸簽訂雙邊、區域性或是多邊的協定，本文也將針對議定書中此一規定，討論台灣在面對談判此等協定時，應採取的立場。 The impact of genetically modified crops on food supply security and on the environment has been an on-going debate. From the viewpoint of biodiversity conservation, the Biosafety Protocol provides procedural-based rules to regulate the first transboundary movement of living modified organisms (LMOs) through a set of advanced informed agreement (AIA) procedures. On the other hand, the Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement) of the World Trade Organisation (WTO) authorizes its Member to promulgate sanitary and phytosanitary measures to protect the domestic environment. The compatibility of these two sets of import control procedures hinges on the relationship between international environmental agreement and the WTO. The level of import control is also related to how a government plans to balance the interests of protecting its domestic environment and promoting the development of biotechnology. All these issues are highly controversial and attracted keen debate amongst scholars and practitioners. This paper will focus on the procedural design of these two sets of import control system and seek to avoid potential conflict between these two regimes by proposing a set of procedures that can meet the requirements under these two regimes. Meanwhile, the Biosafety Protocol authorizes Parties to conclude bilateral, regional or multilateral agreements with non-Parties concerning the transboundary movement of LMOs. Taiwan is not a Party to the Protocol. This paper, thus, will discuss possible strategies Taiwan may adopt when facing such negotiation.