民元以来，海关关税保管权与支配动用权的丧失，是中国进一步遭受列强经济侵略的典型。1923年下半年，以孙中山为核心的广州陆海军大元帅府大本营，向北京政府和北京公使团提出分拨关余的要求，并随之引发关余事件。伴随着孙中山与英美列强在关余斗争中持续敌对，国共两党初步实现了在关余斗争中的事实性合作。在合作中，国共两党在外交交涉、舆论宣传、民众后援运动等方面共同斗争，而孙中山与国民党关于海关问题的革命话语也随之发生改变。这种变化受到苏联与共产主义话语的影响，是国民党改组、国共合作和关余斗争所引发的结果。在关余斗争事实性失败后，孙中山的革命话语仍促使着国民党在海关问题上进一步斗争，最终完成“国定税则”的制定，实现了关税的初步自主。

Since the establishment of the Republic of China, the loss of control over customs tariffs and their discretionary use has been a hallmark of China's further subjected to economic aggression by foreign powers. In the latter half of 1923, centered around Sun Yat-sen, the Army and Navy Marshal stronghold in Guangzhou, demanded the Beijing government and the Beijing legation for the allocation of customs revenue, thereby igniting the Customs Revenue Conflict. Amid Sun Yat-sen's ongoing antagonism with British and American powers during Customs Revenue Conflict, there was a preliminary realization of cooperation between the Kuomintang (KMT) and the Communist Party of China (CPC). During this collaboration, both parties engaged jointly in diplomatic negotiations, public opinion campaigns and propaganda, and public support movements, prompting a shift in the revolutionary discourse within the KMT concerning customs issues. This transformation, influenced by Soviet and communist ideologies, emerged as a consequence of the KMT's reorganization, the KMT-CPC cooperation and the Customs Revenue Conflict. Despite the factual failure of the Customs Revenue Conflict, Sun Yat-sen's revolutionary discourse spurred the KMT to further contest customs issues post-reorganization, ultimately leading to the establishment of the “National Tariff”, signifying a preliminary achievement of customs autonomy.