基因改造食品在近40年來擁有巨大之貿易利益，然因其安全性、生態環境與宗教倫理議題，發展出管理基因改造食品之必要性。各種管理制度中，其中強制標示制度兼顧了消費者「知」的權利，係為開放市場與嚴格控管這兩大對立政策間的折衷選擇。然而，基因改造食品之強制標示制度已為基因改造食品之主要出口國質疑，認為其將造成貿易障礙。我國基於保障消費者「知」的權利，於2015年全面修定並施行的強制標示制度，亦受到美國與加拿大之關切。
本文自貿易法之角度分析我國基因改造食品強制標示規範與WTO協定之合致性。從保障消費者「知」的權利出發，本文聚焦於我國規範與TBT協定之合致性分析，發現因目前尚無相關基因改造食品標示之國際標準，因此似難認我國規範有違反TBT協定第2.4條「調和性原則」之問題。另外，在目前無相關國際標準之情況下，則我國在制訂強制標示規範之過程，屬符合TBT協定第2.9條之透明化義務。而在TBT協定2.1條「不歧視原則」規定與第2.2條「必要性原則」規定之合致性分析，我國強制標示規範內容中關於「非故意摻雜率」的訂定，其對基因改造食品造成之不利益，可能非屬源自於合法之管制區分；且因其對達成「保障消費者知的權利」此項目的之貢獻似乎不甚明確，且此措施造成之貿易限制程度大，而可能有違反TBT協定2.1條與第2.2條規定之虞。本文建議我國政府機關基於一定合法目的而制訂基因改造食品強制標示規範時，尤其是關於「非故意摻雜率」的訂定，宜注入貿易法的思考角度，思量規範內容是否係源於正當之管制區分，並再思考是否有無其他更能達成規範目的且對貿易產生較小限制之措施。

In order to protect the consumer’s right to know, Taiwan has revised and enforced mandatory labeling rules for GM foods since 2015. But large GMO exporting countries such as the U.S. and Canada claim Taiwanese mandatory labeling rules act as trade barriers. This paper analyzes Taiwan’s labeling rules for GM foods under the WTO TBT Agreement (Agreement on Technical Barriers to Trade). We conclude that Taiwan’s mandatory labeling rules for GM foods are not explicitly inconsistent with the first sentence of Article 2.4 of the TBT Agreement, because the relevant international standards do not exist. Also, for the measures without the existence of relevant international standards, the procedures of adopting mandatory labeling rules are consist with the transparency obligations stipulated in Article 2.9 of the TBT Agreement. Furthermore, we conclude that Taiwan’s labeling rule for GM foods related to the ratio of unintentional mixing of non-GM foods may not be inconsistent with the spirit of Article 2.1 and 2.2 of the TBT Agreement, on the grounds that it may impose a disproportionate burden on GM foods which may not stem from a legitimate regulatory distinction; also, the degree of contribution that it makes towards the achievement of the legitimate objective may remain vague, and the degree of the trade-restrictiveness may be considered huge.

壹、中文部分

一、專書

1.林彩瑜，WTO制度與實務：世界貿易組織法律研究（三）（2011）。
2.孟樊，論文寫作方法與格式（2009）。

二、專書論文
1.牛惠之，基因改造科技管理之國際規範及其調和，載：基因改造議題－從紛爭到展望（2004）。
2.李素華，各國GM管理法規及比較，載：基因改造議題－從紛爭到展望，（2004）。
3.林彩瑜，論WTO架構下基因改造食品標示之貿易法問題，載：台灣在WTO規範下之經貿新頁（2001）。
4.葉俊榮、雷文玫、楊秀儀、牛惠之與張文貞，基因改造食品：革命新「食」代，天平上的基因（2006）。

三、期刊論文
1.牛惠之，論規範基因改良食品風險性之貿易措施在世界貿易組織下之同類產品議題，東吳法律學報，14卷1期（2002）。
2.李素華，由聯合國及歐盟基因改造食品管理標示規範趨勢研析我國基因改造食品相關法制（上），科技法律透析，13卷9期，（2001）。
3.余祁暐，淺談各國基因改造食品管理體系，農業生技產業季刊，台灣經濟研究院生物科技產業研究中心，27期（2011）。
4.林彩瑜，從歐體生技產品爭端之裁決論SPS協定對GMO規範之影響，臺大法學論叢，36卷4期（2007）。
5.林基興，黃金米的誕生與近況，科學發展期刊，511期（2015）。
6.范倩瑋，基因改造食品將為人類帶來是福？是禍？台肥季刊，51卷1期（2010）。
7.孫智麗，劉翠玲，朱鴻鈞，許嘉伊，楊玉婷，消費者對於基改食品之認知與態度，農業生技產業季刊，台灣經濟研究院生物科技產業研究中心，27期（2011）。

四、學位論文
1.王希平，基因改造食品管理之相關法律問題研究，東吳大學法學院法律學系碩士班碩士論文（2002）。
2.張孫福，基因改造食品關於標示要求之國際貿易議題之研究，東吳大學法學院法律學系碩士班碩士論文（2002）。
3.莊雅涵，TBT協定第2.2條與GATT第20條下「必要性」要件之分析，國立政治大學國際經營與貿易研究所碩士論文（2013）。

五、政府資訊
1.洪權修，出席「世界貿易組織/技術性貿易障礙（WTO／TBT）委員會第67次會議」報告，經濟部標準檢驗局（2015）。
2.衛生福利部食品藥物管理署，公告修正「包裝食品含基因改造食品原料標示應遵行事項」、「食品添加物含基因改造食品原料標示應遵行事項」及「散裝食品含基因改造食品原料標示應遵行事項」，衛生福利部食品藥物管理署（2015）。
3.衛生福利部食品藥物管理署，各國基因改造食品管理（2014）。

六、網路資源
1.美國在台協會，關於卡塔赫納生物安全議定書。
2.劉依蓁，美國眾議院通過非基改食品標示法案，台灣經濟研究院生物科技產業研究中心（2015）。

貳、英文部分

一、專書論文
1.Paarlberg, Robert, Governing the GM Crop Revolution: Policy Choices for Developing Countries, FOOD, AGRICULTURE, AND THE ENVIRONMENT DISCUSSION PAPER (2000).

二、期刊論文
1.Appleton, Arthur, Genetically Modified Organisms: Colloquium Article the Labelling of GMOS Products Pursuant to International Trade Rules, 8 NEW YORK UNIVERSITY SCHOOL OF LAW 566 (2000).
2.Brookes, Graham & Barfoot, Peter, GM Crops: Global Socio-economic and Environmental Impacts 1996-2013, PG ECONOMICS LTD (2015).
3.Gruère, Guillaume P. & S.R. Rao, A Review of International Labeling Policies of Genetically Modified Food to Evaluate India’s Proposed Rule, AGBIOFORUM, Vol. 10, No. 1 (2007).
4.Hilbeck, Angelika, No Scientific Consensus on GMO Safety, ENVIRONMENTAL SCIENCES EUROPE, Vol. 27, No. 4 (2015).
5.Josling, Timothy, A Review of WTO Rules and GMO Trade, ICTSD, Vol. 9, No. 3 (2015).
6.MacKenzie, Anne, The Process of Developing Labeling Standards for GM Foods In The Codex Alimentarius, AGBIOFORUM, Vol. 3, No.4 (2000).
7.Schauzu, Marianna, The Concept of Substantial Equivalence in Safety Assessment of Foods Derived from Genetically Modified Organisms, AGBIOTECHNET, Vol. 2 (2000).

三、學位論文
1.Park, MoonSook, A Comparative Study of GMO Labeling and Liability Systems in the US, EU, and South Korea: The Circumstances and a Future Potential for Harmonization, INDIANA UNIVERSITY MAURER SCHOOL OF LAW, Theses and Dissertations (2014).

四、國際組織資訊
1.Codex Alimentarius, Compilation of Codex Texts Relevant to Labelling of Foods Derived from Modern Biotechnology (2011).
2.Codex Alimentarius, General Standard for the Labelling of Prepackaged Foods (2011).
3.FAO, Genetically Modified Organisms, Consumers, Food Safety and the Environment (2001).
4.FAO, Low Levels of GM Crops in International Food and Feed Trade: FAO International Survey and Economic Analysis (2014).
5.ISAAA, Are Food Derived from GM Crops Safe? (2009).
6.ISAAA, Beyond Promises: Top 10 Facts about Biotech/GM Crops in 2014 (2015).
7.UNEP, Convention on Biological Diversity, Meetings of the COP-MOP.
8.UNITED NATIONS, World Population Projected to Reach 9.6 Billion by 2050 (2013).
9.WTO, Committee on Technical Barriers to Trade, Decisions and Recommendations Adopted by the WTO Committee on Technical Barriers to Trade since 1 January 1995, G/TBT/1/Rev.10 (June 9, 2011).
10.WTO, Committee on Technical Barriers to Trade, Nineteenth Annual Review of the Implementation and Operation of the TBT Agreement, Note by the Secretariat, G/TBT/34 (Mar. 3, 2014).
11.WTO, Committee on Technical Barriers to Trade, Notification, G/TBT/N/TPKM/168 (July 23, 2014).
12.WTO, Committee on Technical Barriers to Trade, Notification, G/TBT/N/TPKM/168/Rev.1 (Mar. 17, 2015).

五、官方資訊
1.COMMISSION OF THE EUROPEAN COMMUNITIES, Communication from the Commission on the Precautionary Principle (2000).
2.EUROPEAN COMMISSION, Food Safety and Animal and Plant Health in TTIP (2015).
3.EUROPEAN COMMISSION, GMO Legislation (2015).
4.EUROPEAN COMMISSION, SPECIAL EUROBAROMETER, Biotechnology Report (2010).
5.FOOD STANDARDS AUSTRALIA NEW ZEALAND, GM Food Labelling (2013).
6.THE CANADIAN FOOD INSPECTION AGENCY, Labelling of Genetically Engineered Foods in Canada (2015).
7.THE CONGRESS.GOV, H.R.1599 - Safe and Accurate Food Labeling Act of 2015 (2015).
8.THE U.S. FOOD AND DRUG ADMINISTRATION, Guidance for Industry: Voluntary Labeling Indicating Whether Foods Have or Have Not Been Derived from Genetically Engineered Plants (2015).
9.THE U.S. FOOD AND DRUG ADMINISTRATION, Labeling of Foods Derived from Genetically Engineered Plants (2015).
 
六、WTO案例
1.Appellate Body Report, European Communities－Measures Affecting Asbestos and Asbestos-Containing Products, WT/DS135/AB/R (Mar. 12, 2001).
2.Appellate Body Report, European Communities — Measures Concerning Meat and Meat Products (Hormones), WT/DS26/AB/R, WT/DS48/AB/R (Jan. 16, 1998).
3.Appellate Body Report, European Communities – Trade Description of Sardines, WT/DS231/AB/R (Sep. 26, 2002).
4.Appellate Body Report, Japan－Taxes on Alcoholic Beverages, WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R (Oct. 4, 1996).
5.Appellate Body Report, United States－Certain Country of Origin Labelling (COOL) Requirements, WT/DS384/AB/R, WT/DS386/AB/R (June 29, 2012).
6.Appellate Body Report, United States — Measures Concerning the Importation, Marketing and Sale of Tuna and Tuna Products (Mexico), ¶¶ 211-215, WT/DS381/AB/R (May 16, 2012).
7.Panel Report, European Communities — Measures Affecting the Approval and Marketing of Biotech Products, WT/DS291/R, WT/DS292/R, WT/DS293/R (Sept.29, 2006).
8.Panel Report, European Communities — Measures Concerning Meat and Meat Products (Hormones), WT/DS26/R, WT/DS48/R (Aug. 18, 1997)
9.Panel Report, European Communities－Trade Description of Sardines, WT/DS231/R (May 29, 2002).
10.Panel Report, United States－Certain Country of Origin Labelling (COOL) Requirements, WT/DS384/R, WT/DS386/R (Nov. 8, 2011).
11.Panel Report, United States－Measures Affecting the Production and Sale of Clove Cigarettes, WT/DS406/R (Sept. 2, 2011).
12.Panel Report, United States — Measures Concerning the Importation, Marketing and Sale of Tuna and Tuna Products, WT/DS381/R (Sept. 15, 2011).

七、網路資源
1.Bereano, Philip, Codex Poised to Adopt GM Labeling Guidelines, FOOD FREEDOM (2011).
2.Choi Sung Jin, Regardless of Amount, GMO Products to Now Be Labeled, Ministry Says, THE HANKYOREH (2015).
3.Clive, James, 19 Years of Biotech Crops in the World (2014).
4.FOOD & WATER EUROPE, TTIP and Genetically Engineered Foods (2015).
5.Galun, Esra, Genetically Manipulated Plants: Ethical and Religious Issues, AGBIOWORLD.
6.Mep, Bart Staes & Mep, Maria Heubuch, Us Using TTIP as Vehicle to Attack European GMO Laws, TTIP Beware What Lies Beneath, the Green/EFA Group, EUROPEAN PARLIAMENT (2015).
7.Needelman, Adam, Whose Century Is It?: The Trans-Pacific Partnership, Food and the “21st-Century Trade Agreement”, IATP (2014).
8.Porterfield, Andrew, Could Trans Pacific Trade Agreement Enable Corporations to Block GMO Labeling Laws? GENETIC LITERACY PROJECT (2015).
9.Suppan, Steve, TACD’s Recommendations on the Proposed Food Safety Chapter in TTIP, INSTITUTE FOR AGRICULTURE & TRADE POLICY (IATP) (2016).
10.THE ORGANIC & NON-GMO REPORT, Japan's Legislation on Labeling of Genetically Engineered Foods.
11.U.S. SOYBEAN EXPORT COUNCIL, Taiwan Passes New GMO Tolerance Regulations (2014).
12.Whitman, Deborah, Genetically Modified Foods: Harmful or Helpful? CSA DISCOVERY GUIDES (2000).