中国海关源于何时,这是个悬而未决的问题,众说纷纭,莫衷一是.不揣浅陋,侧陈刍议,以期抛砖引玉.一“中华人民共和国海关是国家的进出关境监督管理机关.”海关依据国家法令“监管进出境的运输工具、货物、行李物品、邮递物品和其他物品,征收关税和其他税、费,查缉走私,并编制海关统计和办理其他海关业务.”(《中华人民共和国海关法》)总之,我国海关是对进出境运输工具、货物、物品实行监督管理,稽征关税,查缉走私以及编制海关统计等基本任务的国家行政管理机关.历史唯物主义认为,任何事物在其发生、发展的过程中并不是一成不变的.中国海关各个历史阶段的性质、特征、职能、作用也不尽相同.因此,在追寻和探讨中国海关的起源 China Customs originated when, this is an outstanding issue, divergent views, implausible .Not hides the shallow, Chen said, in order to initiate one. “The People’s Republic of China Customs is the country’s import and export customs supervision and administration.” “Customs under the State Act ”Regulate import and export of means of transport, goods, luggage, postal articles and other articles, collect duties and other taxes and fees, investigate and prosecute smuggling, and compile customs statistics and handle other customs duties. “ (”Customs Law of the People’s Republic of China ") In short, our country’s customs administration is the state administrative organ that supervises and manages the import, export and transport of goods, goods, and articles, seizes duties, checks smuggling, and compiles statistics on customs etc. Historical materialism believes that anything in its place, The process of development is not immutable. The nature, characteristics, functions and roles of China’s customs at various historical stages are also different. Therefore, in seeking and exploring the origin of China’s customs