清初粤海关设立前的“粤东海关”与“庵埠海关”--由《庵埠邓氏族谱》所载展开

摘要

As is known to all, the establishment of Yue Customs, Min Customs, Zhe Customs, Jiang Cus⁃toms in 24th year of Kangxi Emperor was the origin of the customs names. However, according to the records in the Deng Genealogy of Anbu, Yuedong Customs and its branch Anbu Customs were tbuilt in the Shunzhi Peri⁃od. As the case stands, Yuedong Customs was Guangdong Shi Bo Si, while its branch Anbu Customs was a mis⁃cellaneous levies barrier governed by Haiyang Shuikeju, which became the total export of Chaozhou Customs after the setting up of Yue Customs. The records in the Deng Genealogy of Anbu obscured the policy changes of maritime trade in Guangdong in the Early Qing Dynasty.%康熙二十四年（1685年），清廷设粤、闽、浙、江四海关，这是我国历史上正式以“海关”命名机构的开始。而据广东潮州民间文献《庵埠邓氏族谱》记载，顺治之时即有“粤东海关”及其分支“庵埠海关”。但考证相关文献，其所载“粤东海关”应为“广东市舶司”；而“庵埠海关”则应为潮州府海阳县税课局征收杂税关卡，粤海关设立后成为潮州海关总口。《庵埠邓氏族谱》的记载模糊了清初广东海外贸易政策的转变过程。