作为我国现行主要税种之一的关税,有产生和发展已有几千年的历史。从奴隶社会的“关市之征”,到我国现行的关税制度,各时期各朝代都有着不同的关税征收办法。我国的关税最早产生于奴隶社会的周代,称为关市之征。而且周代的关有内地常关和边关（国境）之分,分别由司关和市门来管 Tariffs, one of the major taxes in existence in our country, have been developed and developed for thousands of years. From the “slave city” sign off the city, to our current tariff system, each dynasty has a different tariff collection methods. The earliest tariffs in our country came from the slave society in the Zhou dynasty, which was called the symbol of the city off. And the customs of the Mainland and the customs of the border (border) points, respectively, by the Secretary and the city gate to control