As a top-level design of customs reform and development，construction of the administrative pattern of integrated customs clearance is regarded as the important reform that plays a symbolic and correlative role according to the “Overall Plan of Comprehensively Deepening Reform of Customs”（referred to as “overall plan” in brief below），and thus as the main leverage and target of reform. The construction of integrated customs clearance is to guide the reform of customs management system through optimization of three-level jurisdiction，integration of functions and reengineering of the customs clearance process and then to implement “three mutual” initiatives to promote cooperation among relevant port agencies and form the administrative pattern of intensive，efficient and harmonious integrated customs clearance. Apart from discussing the background，basis and content of “optimization of three-level governance system”，this article proposes expectation on “legally optimizing，taking account of interest concerned in three-level jurisdiction，and sorting out the relationship among jurisdiction，objective reality，function and liability”.