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This book studies China's customs issues during the Anti-Japanese War. Starting from Japan's occupation of Northeastern Customs, this article describes in chronological order the structural adjustment, personnel changes and tariff storage status of the customs during the war, the establishment and operation of the Chongqing General Taxation Department, the Wang Puppet regime's robbery and control of the customs in the occupied areas, and the customs reception after the victory of the Anti-Japanese War. This book discusses the administrative power of China's customs during the Anti-Japanese War, trying to return the history of customs to the customs agency itself, and thereby show the true situation of this special agency during the fourteen-year history of the Anti-Japanese War. This book has very significant academic value, with rich historical materials and in-depth research. It has a novel idea and opens up a new research direction on China's customs issues during the Anti-Japanese War. There are many difficulties in the research of this book, which also provide a lot of space for future research.