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有关粤海关和粤海关档案的研究一直受到档案学界和史学界的关注,也是当今进行“海上丝绸之路”研究的组成部分。其中粤海关档案不仅是历史上广东通过海上丝绸之路参与世界贸易体系的见证,也是当今展开海上丝绸之路和中外关系研究的重要史料。一近代时期二元体制管理下的粤海关晚清时期特殊的历史背景使得中国海关形成了海关监督管理下的海关系统和外籍税务司制度管
The research on the archives of the Guangdong Customs and the Guangdong Customs has drawn the attention of the archivists and historians. It is also an integral part of today’s research on the “Maritime Silk Road.” Among them, the Guangdong Customs archives are not only the historical evidence of Guangdong’s participation in the world trading system through the Maritime Silk Road, but also an important historical material for the study of maritime Silk Road and the study of Sino-foreign relations. A Guangdong Customs Under the Binary System of Modern Times The special historical background of the late Qing Dynasty made it possible for China’s customs to form a system of customs administration and foreign tax administration under the supervision of customs