Abstract: From their establishment following the Ming to the modern functioning, research on the later Qing customs houses cannot over look the early Qing. A detailed analysis o f the later reform and changes in custom houses reveals without a doubt the major significance of early Qing for understanding the institutional basis of Qing custom house. This article describes the establishment of custom houses from the Ming to Qing and the changes they late r underwent later, and proposes three special characteristics of Qing custom houses.