Being under the unequal treaties after 1843, the Chinese government was forced to levy the lowest tariff rate in the world and had no right to stipulate the tariff schedule and tariff rate. In Dec. 1928, after the success of the Northern Expedition War, the Customs Tariff Rules were promulgated, which came into effect on Feb. 1, 1929, ushering in the new era of tariff autonomy.

Mr. Chiang Kai-Shek, the Commander of the Northern Expeditionary Forces, gave this treasured scroll of calligraphy personally to his friend’s son, Mr. Chen Shan-Yi, whose brother, a former customs officer, donated it to the Inspectorate General of Customs.