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随着改革开放的不断深入，我国对外贸易规模不断扩大，国际间的经济技术交流与合作继续增加，旅游业突飞猛进，海关管理的效能面临严峻挑战。据国家统计局统计，１９９６年度的入境旅游、访问、学术交流、技术合作、从事商务投资及各项活动的外国人、华侨和港、澳、台同胞达５
With the continuous deepening of reform and opening up, the scale of China’s foreign trade has been constantly expanding. International economic and technological exchanges and cooperation have continued to increase. The tourism industry has been advancing by leaps and bounds. The effectiveness of the customs administration is facing severe challenges. According to the statistics of the National Bureau of Statistics of China, foreigners, overseas Chinese and Hong Kong, Macao and Taiwan compatriots inbound tourism, visits, academic exchanges, technical cooperation, commercial investment and various activities in 1996 amounted to 5