This article examines one aspect of the cross-strait trade between Taiwan and mainland China from 2000 to 2019, categorizing it into three stages: the trade of tangible goods, the trade of services, and the dissemination of knowledge. Initially, trade focuses on agricultural products, particularly tropical fruits, transported through low-temperature logistics. As trade progresses, Taiwan’s logistics companies specializing in low-temperature transport begin to provide services in the mainland, representing the second stage. The final stage involves the dissemination of knowledge including the technology and management driving these logistics systems. A case study on Tianjin’s food low-temperature logistics plan illustrates Taiwan’s role in enhancing mainland China’s logistics capacity.