海關是中華民國行政體系統中,少數擁有艦艇之行政機關,全盛時期擁有一艘海關燈塔補給艦、八艘海關巡緝艦、六艘海關巡緝艇、二十九艘關艇,另有四艘建造中之海關巡緝艦,此一曾是中華民國行政體系統中,僅次於海軍的第二大水上武力;卻在極短的時間內,幾至解體,僅餘之艦艇,連維持所應執行職務之最基本配備需求,都無法達到。民國三十四年(1945年)國民政府接收臺灣後,海域巡防機構變遷情形,顯現出軍方與警政系統間的消長情況。內政部警政署保安警察第七總隊,改組為水上警察局時,試圖歸併海關艦艇未成之經過及其原因。民國七十九年(1990年)九月一日行政院院長郝柏村,指示研議成立海岸巡防署,海關、軍方與警政系統,展開卡位、爭取主導的競逐情形。行政院海岸巡防署成立後,海關艦艇奉命移撥之過程;海關六百噸巡緝艦建造以及移撥海岸巡防署之歷程:以及監察院就海關建造六百噸級巡緝艦缺失,提出糾正案,和海關提出說明之經過。本文希由上述情事之探討中,尋索這些歷程所蘊含之意義,深究其中所代表的意涵。 Maritime customs are the agency it have there own naval vessels in the bureaucracy administration by numbers of the Government of the Republic of China. There are one Customs Lighthouse Tender,eight Customs Preventive Ship,six Customs Preventive Launch ,twenty nine Customs Preventive Launch and four modernization Customs Preventive Ship under construct on It's hay day,constructing on It's hay day,it was the secondary sea force beyond navy on the water in the Government of the Republic of China. But it wasn't maintain for a long time and almost breaking apart,Even can not maintain the basic operation in demand. After national government of K.M.T take over this island in 1945(34 years of the Republic)the agency to protect territorial waters have change in trend. That put forth the conflict between the agency of the military and the agency of the police. When the Special Seventh Headquarter of the National Police Agency, Ministry of the Interior reorganized. It have been tried to link the vessel of customs to belong to this newly establish national police agency. But the cause and the experience hade failed. In the first of September 1990(79 years of the Republic)while premier Hao plan to arrange the Coast Guard Administration. The customs agency、the military agency and the police agency all of them start to grab the direct. In order to obey the order the ships of customs had transfer to the newly establish coast guard administration. During that period of time the Control Yuan had investigate the lack of undergo to built and transfer the measure of six hundred ton's vessel of customs to correct. Though the explanation of customs had made. This article was written about these circumstances to research and understand the meaning of it.