In 1686，Yanghuo Hong（洋货行） and Jinsi Hong（金丝行） were established，which separated the domestic business tax and maritime trade tax. However，at that time there was no distinction between domestic trade and foreign trade. In the early years of Qianlong era，Hainan Hong（海南行） was set up to undertake specially domestic coastal trade affairs. In 1760，the management system has been formed for Waiyang Hong（外洋行） specializing in the import and export trade of western ships，Bengang Hong（本港行） specializing in the import and export trade of traditional trading countries around the South China Sea and the Chinese sailing ships to Southeast Asian countries，and Fuchao Hong（福潮行） specializing in domestic coastal trade （renamed from Hainan Hong）. In 1800，when Bengang Hong（本港行） was abolished，the affairs originally undertaken by it were transferred to Waiyang Hong（外洋行），and Fuchao Hong remained unchanged. Therefore，it can be said that since the early year of Qianlong era，Canton Custom began to distinguish between domestic trade and foreign trade. However，custom was still only a part of Queguan（榷关） which was divided into Native Customs（常关） and Froeign Customs （洋关） until the establishment of the Commissioner system in the Second Opium War. The Native Customs imposed duties according to the original tariff，while Froeign Customs did it according to the new treaty tariff.