In the Han Dynasty, tariffs were pass taxes. They included inland tariffs and border tariffs. Inland tariffs refer to the taxes levied on goods passing through major checkpoints; border tariffs refer to taxes levied on trade with ethnic groups such as the Xiongnu.
Before the Qin and Han Dynasties, the main purpose of setting up customs was to inspect traveling goods and detect illegal activities. However, there were so many checkpoints that it was inconvenient for business travelers from all over the world. The Qin unified the country and opened the way for commercial exchanges. In the early Han Dynasty, in order to promote economic recovery, "
"Opening and closing beams and relaxing the ban on mountains and rivers" allowed "wealthy merchants to travel around the world" to communicate goods from various places and activate the urban and rural economy. During the reign of Emperor Wen, the gatekeepers were also removed. In the spring of the fourth year of Emperor Jing's reign, due to Wu, Chu, and Zhao,
Seven countries including Jiaoxi, Jinan, and Zichuan jointly launched a rebellion and resettled various customs, but did not explain the responsibility for tax collection. Only in the fourth year of Emperor Wu's reign (101 BC) was there any explicit record of the establishment of officials in Wuguan.
Tax, but the tax rate is not high, and the money collected is not included in the national finance. It is only used for "food for customs officials", so the financial significance is not great. As the Eastern Han Dynasty developed, tariffs became increasingly important and the collection was more complicated.
In the first year of Kang Dynasty (AD 220), Cao Wai issued an edict when he came to power, pointing out that the increased taxation at Guanjin would be inconvenient for merchants and people. In the future, the tax at Guanjin should be reduced and the eleventh rate restored. It can be seen that in the late Eastern Han Dynasty, the tariff rate
It has exceeded 10%. As for the establishment of customs and trade with the Xiongnu, it was mainly to maintain ethnic relations. There was no historical record of whether to impose taxes, how to impose taxes, the level of tax rates, whether there were exemptions and exemptions, etc.