本文从近代天津海关制度的建立背景、关税政策和关政制度的变迁三个方面,探讨了近代海关制度如何产生以及相关政策制度制定的过程、机制和结果。通过对天津海关档案中相关数据的实证分析,显示天津海关关税政策、海关高级职员国籍组成变化与天津进口贸易的国别地区变化具有明显的正相关性。 This article discusses the process, mechanism and result of how the modern customs system came into being as well as the formulation of relevant policies and systems from the background of the establishment of customs system in modern Tianjin, customs policy and the change of customs system. Through the empirical analysis of relevant data in Tianjin Customs archives, it shows that the customs tariff policy of Tianjin Customs, the change of composition of nationality of customs officers and the change of the country area of ​​Tianjin’s import trade have obvious positive correlation.