中华人民共和国设立海关的基本原则:必须一反过去反动统治为服从帝国主义大量倾销外货并廉价吸取原料的经济侵略措施,滥行开放对外贸易,到处设立海关机构的方针,而严格以独立自主精神,根据国家经济情况的需要,在应开放对外贸易的地方设立海关机构。凡与这个基本原则不合的,在非开放对外贸易或为我经济情况所不需开放对外贸易的地方所设立的关、卡、所、哨等,不论其仅为监视走私或尚在查验征税,均应根据各地具体情况有计划有步骤地予以撤销,并将各该地方的查私任务移交公安机关。为此,特将设关原则和调整海关机构方案规定如下: The Basic Principles for the Establishment of Customs in the People’s Republic of China: In order to obviate the economic aggression measures of impending imperialist dumping of large quantities of foreign goods and the introduction of raw materials at a low price, we must reverse the anti-reactionary rule in the past and abuse the means of opening up to foreign trade to establish a customs agency everywhere. We must strictly adhere to the principle of independence and self- According to the needs of the state’s economy, a customs office should be established where foreign trade should be opened up. Any customs, card, office, post, etc. that are not in conformity with this basic principle and established in places where the country’s economy is not open to foreign trade or whether it is open to foreign trade, whether for the sole purpose of monitoring smuggling or still being taxed Should be withdrawn in a planned and step-by-step manner according to the specific circumstances of each area and the smuggling task of each locality should be handed over to the public security organs. To this end, the principle of setting customs and adjusting the programs of customs agencies are as follows: