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1942年5月,入缅抗战的中国远征军作战失利,云南腾冲、保山等地先后沦陷,腾冲等分关关员分期分批,携款挈眷,一路历经艰辛撤退至昆明关。事后,腾冲分关署副税务司方度向昆明关税务司署呈交相关报告多份,详陈该分关此次撤退全部经过情形,称其“实为海关撤退史中最困难之一役”。
In May 1942, the Chinese Expeditionary Force in Burma’s war of resistance against Japan fought a defeat, Yunnan Tengchong and Baoshan successively occupied each other. Tengchong branch offices and offshootmen sub-divided into groups in stages and carried cash and family dependents and retreated all the way to Kunming Pass. Afterwards, Tengchong Branch Offices Deputy Tax Division to the Kunming Customs Department of Taxation submitted several reports detailing the detachment of the withdrawal of all the circumstances, saying that “it is the history of the retreat of the customs of one of the most difficult service ”.