On this day, 122 years ago, on January 27, 1903 (December 29, 1902, the lunar calendar), China and Portugal concluded the relevant charter of Macao. On January 27, 1903, Hurd, the General Taxation Department of the Ministry of Foreign Affairs of China, and the Minister of Negotiation and Transfer of Portugal concluded the "Articles of Agreement on Customs Separation" in Beijing, with a total of 11 articles. The main contents include: --The Taxation Department should be dispatched to supervise customs affairs in Macau. -- The import and export of merchant ships should be inspected by hand. There should be a parking place for Chinese ships within the inland sea. Each ship entering and exiting should wait for the cabin opening permit and the overseas release permit respectively before leaving the berthing place. ---The goods must have their own approval orders and all taxes must be cleared in accordance with the treaty tariff. However, the export of Macao's local products and goods imported from foreign ports and the daily food of local people are not subject to tax on these categories. If goods that have been shipped duty-free and want to go to the mainland again, whether they are shipped from land or land, the import tax should be paid. --- All matters related to the prevention of smuggling and arrest within the inland sea shall be decided by the meeting between the Department of Taxation and the Macao Magistrate, and it shall be stipulated that a certain amount of funds shall be allocated by the Customs Bureau every month. On the one hand, a member of the Special Navy Officer of the Macao Constitution shall accompany the Department of Taxation to handle them properly. ---How to prevent and suppress smuggling in the water and land areas under Macao's jurisdiction should be formulated and simplified by Macao officials and decided in conjunction with Macao officials, so that both sides can benefit from mutual assistance and the rights of landlords will not be hindered.