Customs intendant often appeared in the historical documents in the late Qing Dynasty. It was not only an appellation of the customs inspectors who were the local intendants supervising the customs at various places but also the name of official organization for special purpose. As a system ,it appeared in the earlier stage and took form in the later period of the Qing Dynasty. The job of customs intendant had two kinds, namely, part-time and full-time and so it had the character of flexibility.