A Packet Data Protocol (PDP) context handling method for a Mobile Station (MS) with a PDP context for an emergency bearer service is provided, wherein a radio access bearer (RAB) associated with the PDP context is released by a network. The method comprises the steps of: downgrading the maximum uplink bit rate and the maximum downlink bit rate associated with the PDP context from original non-zero positive values to a zero value; sending a request signal associated with a modification of the maximum uplink bit rate and the maximum downlink bit rate; and re-establishing the RAB for the PDP context with the maximum uplink bit rate and the maximum downlink bit rate reconfigured as the original non-zero values after the request signal has been sent.