本文主要在探討 1982-87 期間，進口關稅稅率與滙率變動，對於汽車進口結構及消費者福利之影響。本文發現，汽車進口數量與品質結構受關稅與滙率之影響頗大。進口商在預期或面對關稅下跌所採之策略，多偏向於非價格競爭，從進口結構之改變著手，以減少關稅下跌所需面對之價格競爭，故進口結構偏向中、低價位車系之成長。另方面，關稅下跌後，整個銷售結構亦偏向於品質低於價格之車系的成長，故無品質作爲後盾之加權平均價格上漲。由於上述進口品質結構之惡化，使得消費者福利在關稅下跌後，不但未見增加反而下跌。

The purpose of this paper is to study the effects of the changes in tariffs and exchange rates on the structure of imported passenger cars in Taiwan. The implication on consumers' welfare is also studied. We showed that the change in quality structure of imported cars due to a change in tariffs and/or exchange rates is very significant. Because of the deterioration in quality structure, consumers' welfare from imports actually decreased during the period of a tariff reduction, which is pposite to the conventional expectation.