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The feasibility of building long-term strategic partnership between foreign trade companies and customs brokers most likely relies on the level of mutual trust. Important factors for establishing long-term orientation between them are effective communications, reducing opportunistic behavior, terms and conditions of contract, and building up the trust through above three factors. This research analyzes the effects of the trust on the mutual long-term orientation by conducting empirical tests. It results that the level of mutual trust is significantly influenced by the three factors which are effective communications, reducing opportunistic behavior and terms and conditions of contract. And the trust also has an effect on affirming commitment.