載貨證券電子化之研究──以國際組織倡議為中心

A Study on the Electronic Bills of Lading: Based on the International Organizational Initiatives

隨新冠疫情爆發，紙本載貨證券無法因應實務需求之情況日益彰顯，國際組織與各國皆意識到電子載貨證券或可為改善紙本載貨證券困難之最佳解決方案。基此，為使我國相關法律得為調整以符合國際趨勢，本文首以世界貿易組織之電子商務聯合申明倡議協定草案進行深入研析，進而參酌聯合國鹿特丹規則與電子可轉讓紀錄示範法，就電子形式貿易單證與紀錄之規定進行討論，最後則以我國法律制度應如何確保電子載貨證券之效力為論述，期藉此研究提供日後相關法制增訂與修正時之參考。

With the outbreak of the COVID-19 pandemic, the limitations of paper-based bills of lading in addressing practical needs have become increasingly evident. International organizations and countries worldwide have recognized that electronic bills of lading may offer the best solution to overcome the challenges posed by their paper-based counterparts. To align Taiwan’s legal framework with international trends, this study first conducts an in-depth analysis of the WTO Joint Statement Initiative on Electronic Commerce. Furthermore, it draws upon the United Nations' Rotterdam Rules and the Model Law on Electronic Transferable Records to discuss the provisions related to electronic trade documents and records. This study also examines how Taiwan's legal framework should ensure the validity of electronic bills of lading, aiming to provide a reference for future legislative amendments and the establishment of related legal systems.