原來海關收稅為銀兩，1929年世界銀價大落，影響關稅收入。銀價持續下跌雖有助于中國對外貿易的發展，但對償還外債而言，則增加了負擔。政府于1930年1月決定征收金幣，以值0.601866克純金為單位作標準計算，稱“海關金單位”，合美元0.40元；1930年中央銀行即委托美國鈔票公司印制關金兌換券；1931年5月中央銀行正式發行關金券，
作為繳納關稅之用。
In 1929, the world silver price fell sharply, which affected the customs revenue. Although the continuous decline of silver price is conducive to the development of China's foreign trade, it increases the burden on the repayment of foreign debts. In January 1930, the government decided to collect gold coins, which were calculated based on the unit of 0.601866 grams of pure gold, known as "Customs Gold Unit", equivalent to US $0.40; in 1930, the central bank entrusted the US banknote company to print the customs money exchange voucher; in May 1931, the central bank officially issued the customs money voucher as the purpose of paying customs duties.
關金券最初的發行目標只是為進口商提供納稅的便利，并不在市面流通。由于其與外國貨幣直接掛靠，幣值相對穩定，所以關金直接交稅的比例逐年上升。1930年僅占12.18%，1931年則增至63.02%，1932年增至75.27%，1933年增加到87.82%。在此后十余年的關金券一直堅挺，含金量從每元0.601866克升至0.8888671克。其流通范圍雖非常有限，但其儲藏功能愈顯突出。關金券先后由美國鈔票公司、德納羅公司、美商保安公司、英國華德路公司、大業印刷公司、大東書局上海廠、中華書局發行，應獨立成體系。
The initial purpose of the issuance of the customs bond is to provide convenience for the importer to pay taxes, and it is not in circulation on the market. Because of its direct affiliation with foreign currencies and relatively stable currency value, the proportion of direct tax payment of Customs money is increasing year by year. In 1930, it accounted for only 12.18%, increased to 63.02% in 1931, 75.27% in 1932 and 87.82% in 1933. Over the next ten years, the gold content of the securities has been strong, rising from 0.601866g/yuan to 0.8888671g/yuan. Although its circulation range is very limited, its storage function is more prominent. The vouchers have been issued by American banknote company, denaro company, American business security company, British Huade road company, Daye printing company, Shanghai factory of Dadong book company and Zhonghua Book Company, which should be independent.
此關金券中央是孫中山頭像，頭像上方寫著“中央銀行”，頭像下方有寫著幣值：關金伍佰圓，左右兩邊皆有小印章，背面上側上海海關大樓，上邊印的是英文“THE CENTRALBANK OF CHINA”，大樓下是阿拉伯數字的幣值。因關金券流通短短17年，因當時出現嚴重財政危機，惡性通貨膨脹迫使關金券進入流通領域，但最終未能沒有穩定金融，隨后在關金券歷史長河中大量消失。關金券深刻反應了從民國十九年到民國三十六年當時的政治、經濟、歷史情況。還有由于歷史原因，“文革”期間有大量的民國鈔幣被視為“四舊”而遭到查抄和焚毀，民國紙幣長期被大家所忽略。此關金券能歷經歲月的洗禮完整保存至今，實屬不易，且品相尚佳。近年來，隨著錢幣收藏市場行情高起，民國紙幣也逐漸回到大眾視野，市場表現頗為亮眼，也曾出現過一票難求局面，其升值潛力巨大且具有極佳的收藏價值！
In the center of the voucher is Sun Yat-sen's head, with "central bank" written above the head, and currency value written below the head: five hundred yuan, small seals on the left and right sides, Shanghai customs building on the back, the English "the Central Bank of China" printed on the top, and Arabic currency value under the building. Due to the short period of 17 years of the circulation of the vouchers, due to the serious financial crisis at that time, hyperinflation forced the vouchers into the circulation field, but ultimately failed to stabilize the finance, and then disappeared in the long history of the vouchers. The coupons profoundly reflected the political, economic and historical situation from the 19th to the 36th years of the Republic of China. Due to historical reasons, during the "Cultural Revolution", a large number of notes of the Republic of China were regarded as "four old" and were seized and burned, which were ignored for a long time. It's not easy to keep this coupon after years of baptism. In recent years, with the rise of money collection market, the paper money of the Republic of China gradually returned to the public's field of vision. The market performance was quite brilliant, and there was a difficult situation for one vote, with great appreciation potential and excellent collection value!
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