The Grassroots The Customs Internal Control Mechanism Construction

China customs as a department to supervise the export-import frontier, undertake an important role on the economic security and the trade order.In recent years, with the vigorous development of China's foreign trade and the increase of portfolio, there will be more risks in law enforcement and honest.Grassroots customs are at the forefront of law enforcement which place more responsibilities on the customs to prevent law enforcement and honest risks. Internal control mechanism plays an important role in the process of taking precautions against the two risks, so the research into the construction of grassroots customs has realistic meaning. This article chooses the Service Department in Shenyang Customs which the author is familiar with as an example. The author makes a thorough discussion and analyze in this article.Firstly, the author analyses the construction and practice process of grassroots customs on the basis of the theory about internal control mechanisms both at home and abroad.Secondly, the author makes a thorough analysis on the construction of internal control of grassroots customs with the working experiences in the Service Department in Shenyang Customs.Finally, the author puts forward the countermeasures of the construction of internal control mechanism in Shenyang Customs.