Many of previous studies argued that the Maritime Customs(近代海關, 洋關) were to control the trade carried on in steamers, while the Native Customs(常關) in native craft. So, according to them, means of transportation was a decisive factor for differentiating the two scopes of the Maritime Customs and Native Customs. But by analyzing the cases of foreign owned native junks(洋商民船), this study attempt to reexamine which subjects would be under control of the Maritime Customs, and reveal how this was related to the establishment and development of the Maritime Customs system.
After opening the trade in the three ports of the Yangzi River(長江三口) at the beginning of 1860, it was frequently happened that the Likin Office detained British owned junks. In Jiujiang(九江) and Hankow(漢口), it was discussed that British Consul and Taotai would provide British owned junks with passes so as to prevent from detaining, one by British Consular was Temporary River Pass authorizing to fly British flag, and the other by Taotai was Transit Certification. By these arrangements, British owned junks were to be regarded as foreign vessels, and exempted from paying Likin tax. Because the advent of foreign vessels brought about poor revenue of the Likin tax, Hankow Authorities suggested British consul that foreign vessels would be exempted from paying Likin tax which was to be paid by native merchants, however, in return British merchants should furnish full particular of the goods trading between native merchants. But evasion of Likin tax abusing foreign owned junks was increased, Peking Government tried to manage foreign owned junks by providing them with the Special Junk Pass (内地船照). Nevertheless, collecting tax and the management on foreign owned junks could not be carried out until the year of 1863 when the third Yangzi Regulations was to be put into effect.
Since 1863, the affairs on the detention of British owned junks occurred by the examination station at Wuxue(武穴總卡), which was located between Jiujiang Customs(九江關) and Hankow Customs(江漢關) and under control of Hankow Customs, show that there was still a problem on whether foreign owned junks was to be regarded as native vessels or as foreign vessels. In fact, foreign owned junks were granted the option that they could cleared through the Native Customs or the Maritime Customs. Moreover, according to Rule VI of Yangzi Regulations, the Port Dues(船料) of foreign owned junks was to be levied by the Native Customs, while the Tariff Duties was to be collected by the Maritime Customs. And it could be said that Chinese authorities’ perceptions of foreign owned junks were not so clearly. Therefore, in spite of the establishment of the Maritime Customs, there were still the arbitrary rules at regional level, and non-uniformity in the collection system.