From 1854 to 1952, the Chinese Maritime Customs Service delivered one-third to one-half of all revenue available to China’s central authorities. Much more than a tax collector, the institution managed China’s harbors and surveyed the Chinese coast. It oversaw a college training Chinese diplomats; translated legal, philosophical, economic, and scientific documents; organized contributions to international exhibitions; and pioneered China’s modern postal system. After the 1911 Revolution, the agency began managing China’s international loans and domestic bond issues, and in the 1930s, it created a coast guard to combat smuggling. The Customs Service was central to China’s post-Taiping entrance into the world of modern nation-states and twentieth-century trade and finance, and this is the first comprehensive history of the Customs Service’s activities and truly cosmopolitan nature. At times, the Service kept China together when little else did.

Generations of young Britons made their careers in Malaya. Some scaled the heights of the administrative service and are well recorded in the formal histories. Others served in less high profile but equally challenging departments, carrying out the work of government in difficult and sometimes dangerous circumstances. Eastern Customs traces the fascinating story of the Customs Service in British Malaya and those who made up its ranks. The service had a brief but colourful history from its introduction in 1910. For the next three decades, it took on the opium monopoly and became responsible for its importation, processing and distribution. It was a lucrative business, providing more than 50 per cent of Government revenue. But as international opposition to drugs hardened the service controlled and eventually moved to eliminate the trade, becoming an anti-narcotics force after 1946.

The Chinese Maritime Customs Service, which was led by British staff, is often seen as one of the key agents of Western imperialism in China, the customs revenue being one of the major sources of Chinese government income but a source much of which was pledged to Western banks as the collateral for, and interests payments on, massive loans. This book, however, based on extensive original research, considers the lower level staff of the Chinese Maritime Customs Service, and shows how the Chinese government, struggling to master Western expertise in many areas, pursued a deliberate policy of encouraging lower level staff to learn from their Western superiors with a view to eventually supplanting them, a policy which was successfully carried out. The book thereby demonstrates that Chinese engagement with Western imperialists was in fact an essential part of Chinese national state-building, and that what looked like a key branch of Chinese government delegated to foreigners was in fact very much under Chinese government control.

This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems for an effective customs administration.

This book provides an overview of the Chinese Imperial Maritime Customs Service, focussing especially on its later years and in particular on the experiences of the foreign administration.

Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.