內部市場(Internal Market)是歐洲聯盟(European Union)在其三大支柱之一的歐洲共同體(European Community)架構中,為了因應政治、經濟上的各種需求而建構的。早在1957年,西歐六國簽訂羅馬條約(Treaty of Rome)後,就已經確立了建立內部市場的目標,經各會員國的努力,存在於各會員國之關稅於1968年完全取消,同時對外建立了關稅同盟(Custom Union);惟1970年代經歷了經濟衰退,歐洲經濟成長受到影響,會員國開始採取個別保護措施,加以1980年代以來世界經濟不景氣及成員國的不斷增加,當初共同市場目標的實現愈加困難,因此歐市整合之理念逐漸升高,為實現此一理念,執委會乃於1985年提出「完成內部市場」(Completing the Internal Market)白皮書,要在1992年底建立起內部的單一市場。 研究貨物自由流通(Free Movement of Goods)是檢視內部市場的一種方法,亦為今日內部市場改革目標之一,其實踐過程涉及了執委會(Commission)、歐洲法院(European Court of Justice)、會員國政府、各國司法機關及企業界在歐體法律架構下的互動關係,其目的在於分析內部市場如何在貨物自由流通原則上達成一致的目標;本文的目的即在探索內部市場對貨物自由流通之相關規範及運作情形,如何排除對於貨物自由流通之相關障礙、建立貨物自由流通的努力,並了解其中的思維,期對歐盟內部市場的運作有更清楚的認識。 In 1957, France, Germany, Italy and Benelux signed Treaty of Rome, the principle purpose of which was to establish a Customs Union and a Common Market. Though the Customs Union was established in July 1968, earlier than predicted, the Common Market was still far from completed in the 1970s and early 1980s. It was not until early 1980s that the pressure to complete the Common Market was increasing. Following the instruction of European Council, the Commission presented the white paper of “Completing the Internal Market” in 1985 with the intention to construct a unitary European Internal Market in the end of 1992. Free Movement of Goods is the pillar of the Internal Market. To have goods freely circulated among Member States, the Commission, European Court of Justice, Juridical Department and Governments of Member States and Enterprises have to work together in the framework of EU law. The purpose of this thesis is to analyze the regulation and practice of “Free Movement of Goods” in European Internal Market and to clarify the key factors in the implementation process of free circulation of goods. Such a clarification will help realize the necessary and sufficient conditions of a successful integrated market where all goods can circulate borderless.