Abstract: Linqing, Shandong is located along the canal. Its good traffic location and bustling commerce provided important conditions for the reconstruction and development of Linqing customs in The Qing Dynasty. The tax revenue of Linqing customs increased from Yongzheng period to Qianlong period. Grain, cotton, silk fabrics, tea and other bulk commodities were transferred to all parts of the country through the Linqing customs, which promoted the exchange of commodities between different economic regions and was conducive to the development of the national market in The Qing Dynasty. The main factors affecting the commodity circulation of Linqing customs in the early Qing Dynasty were the poor river course, the grain price difference between north and south and the grain transport smuggling.