Customs - Kaikan

Japanese: 海関 - かいかん

A customs collection agency established by the Qing Dynasty in China for foreign trade.

[Takeshi Hamashita]

Before the Opium Wars

In the early Qing dynasty, a policy of banning trade was implemented to protect against pirates, and by 1685, four customs had been established: Jiang (Shanghai), Zhejiang (Ningbo), Min (Xiamen), and Yue (Guangzhou). Supervisors were dispatched from the central government to the Yue customs, who made huge profits by having chartered merchants, or gongxing, pay taxes. From 1757, foreign trade was limited to the single port of Guangzhou (Canton), but friction arose with foreign countries over large additional taxes and fees other than commodity and ship taxes, as well as the opium issue.

[Takeshi Hamashita]

After the Opium Wars

The Treaty of Nanking in 1842 opened up Shanghai, Ningbo, Fuzhou, Xiamen and Guangdong, and unilateral tax rates such as a 5% ad valorem tax were implemented. Immediately after the ports were opened, consuls from each country collected taxes from their own merchants, but in 1851, the Chinese Customs Department took over this role. In 1853, when the Jianghai Customs Department in Shanghai was closed due to the Little Sword Society Rebellion, the consuls of Britain, America and France collected import and export taxes on their behalf, and the following year collection was resumed by the Shanghai Customs Department, but foreign countries continued to complain about the implementation of the commercial treaties.

[Takeshi Hamashita]

Foreign Tax Examiner System

In 1854, Shanghai Governor Wu Jianzhang accepted the British Consul R. Alcock's proposal to set up a customs committee consisting of representatives from the UK, USA and France, and thus began the management of customs by foreign tax officers. When the commercial treaty was revised following the Treaty of Tianjin in 1858, foreign tax officers were posted at each open port, and the British H. Lay was appointed the first Customs Commissioner. When the Prime Minister's Office was established in 1860, the customs came under its jurisdiction, and in 1863, the British Robert R. Hart became the Customs Commissioner. As a so-called extraterritorial Chinese official, he expanded the management of customs at over 40 locations, and at the same time, as the importance of customs duties as collateral for foreign loans by the Qing government increased, he also mediated loan negotiations.

[Takeshi Hamashita]

Customs Organization

The Taxation Department, Maritime Affairs Department, and Engineering Department were placed under the General Administration Office, which was the central body. After 1882, the Maritime Customs and Post Office was also operated, which later became the basis of the Great Qing Post Office. The Statistics Department issued various reports, including trade statistics. Taxes consisted of an import and export tax of 5% ad valorem, a half-per-ton tax as a transit tax, a coastal trade tax (return port tax), and a tonnage tax (ship's note). After opium imports were officially recognized in 1858, a separate tax was imposed on opium. In 1898, British envoy MacDonald made the Prime Minister promise to always appoint a British person to the General Administration Office, thus establishing British authority. In 1906, the Maritime Customs came under the jurisdiction of the Customs Office, and after the Republic of China came under the jurisdiction of the Finance Department and the Customs Office.

[Takeshi Hamashita]

Tariff autonomy issue

After 1858, the tax rates were revised again by the Mackay Treaty of 1902, but after the Republic of China, there was strong demand for the restoration of tariff autonomy. After the Washington Conference in 1822, it was approved at the Beijing Special Tariff Conference in 1825, and was finally restored by each country in 1828, and by the Sino-Japanese Tariff Agreement in 1830. In the same year, the customs unit system was adopted, and in 1831 the first nationally set import and export tax rates were established.

[Takeshi Hamashita]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

Japanese:

中国、清(しん)朝が外国貿易のために置いた関税徴収機関。

［浜下武志］

アヘン戦争以前

清朝初期に海寇(かいこう)防衛を目的として海禁策がとられたが、1685年に至り、江（上海(シャンハイ)）、浙(せつ)（寧波(ニンポー)）、閩(びん)（厦門(アモイ)）、粤(えつ)（広州）の4海関が設置された。粤海関には中央から監督を特派し、納税は特許商人たる公行に請け負わせて巨利をあげた。1757年からは外国貿易を広州（広東(カントン)）1港に限ったが、貨物税および船舶税以外の多額の付加税や手数料、さらにはアヘン問題で外国と軋轢(あつれき)を生じた。

［浜下武志］

アヘン戦争以後

1842年の南京(ナンキン)条約により、上海、寧波、福州、厦門、広東が開かれ、従価5％税などの片務的税率が施行された。開港直後は各国領事が自国商人から徴収したが、51年からは中国側海関道がその任にあたった。53年、小刀会(しょうとうかい)の乱により上海の江海関が閉鎖されると、イギリス、アメリカ、フランス3国の領事が輸出入税を代徴し、翌年上海道台による徴収に復したが、通商条約の履行問題に関する外国側の不満は絶えなかった。

［浜下武志］

外国人税務司制度

1854年、上海道台呉健彰は、イギリス領事オールコックR. Alcockが提案したイギリス、アメリカ、フランス3国の代表からなる関税管理委員会の設置を受け入れ、ここに外国人税務司による海関管理が始まった。58年の天津(てんしん)条約に伴う通商条約の改定に際し、各開港場に外国人税務司が配置され、イギリス人レイH. Layが初代海関総税務司に任命された。60年に総理衙門(がもん)が新設されると海関もその管轄下に移り、63年にはイギリス人ロバート・ハートR. Hartが総税務司となった。彼はいわゆる治外法権的中国官吏として、40余か所に及ぶ海関運営の拡充を図ると同時に、海関税が清朝政府の対外借款の担保として重要性を増すに伴い、借款交渉の仲介を果たした。

［浜下武志］

海関機構

中央機関たる総税務司署の下に徴税部、海事部、工務部が置かれ、1882年以降、海関郵政部も運営され、後の大清郵政局の基となった。また、統計処からは貿易統計をはじめ各種報告類が発行された。税則は、従価5％の輸出入税のほか、通過税としての子口半税、沿岸貿易税（復進口税）、トン税（船鈔(せんしょう)）などからなり、1858年にアヘン輸入が公認されてからはアヘンには別途課税された。98年イギリス公使マクドナルドは総理衙門に対し、総税務司につねにイギリス人を任用すべきことを約させ、イギリスの権限を確立した。海関は、1906年に税務処の下に、また民国以降は財政部および税務処の下に統轄された。

［浜下武志］

関税自主権問題

1858年以降、1902年のマッケー条約で税率は再改定されたが、民国以降は関税自主権の回復が強く主張された。22年のワシントン会議を経て、25年の北京(ペキン)特別関税会議で承認され、28年各国別に、30年中日関税協定により最終的に回復を達成した。同年海関金単位制が採用され、31年最初の国定輸出入税率が制定された。

［浜下武志］

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