The politics of free economy of the Mainland China have imported foreign capital, technic and management. Because it has extended so quickly that the issue of foreign institutional investors and import customs duties have been discussed broadly and become more and more important. Contrast to the Mainland China, the customs of Taiwan has already completed the rules. The researcher of this research works in the department of customs service in Mainland China for many years. The working experience reveals many examples with severe result when committing mistake related to Chinese customs. This research collects secondary and questionnaire data and analysis them. Hope to indicate the challenges, difficulties and dangers of Taiwanese business in China. The result indicates that the most important issue of Chinese customs is to extremely carefully choose the managerial staff of customs to appropriately control the risks and difficulties.
