当前，以数据为核心的智慧创新已成为现代化社会的一个重要特征。各政府部门也通过发展高效协同的数字政务，更好的激发数字经济活力，加快政府职能转变。建设智慧海关，是落实数字政府建设要求的重要举措，更是把握数字经济时代发展脉搏，引领全球海关治理方向的重要抓手。本文对智慧海关相关文献进行了分析总结，利用案例研究法、问卷调查法、统计分析法展开研究。首先，通过对理论基础的研究建立了智慧海关建设的分析框架，以B海关为例进行实证研究，在介绍B海关智慧海关建设过程的基础上，从监管服务主体的角度对其运行效果进行分析，包括民众和企业收获便利，海关作业更加高效，治理更加严密。其次，基于问卷调查从建设效率、信息化系统建设水平、队伍能力建设等角度提出数字政府建设背景下B海关智慧海关建设的问题。最后，提出数字政府建设背景下智慧海关建设的优化措施，主要包括加强智慧海关顶层规划与设计、加大智慧海关信息化建设、加强智慧服务规范化管理以及推动海关服务流程再造与实施。通过对数字政府建设背景下智慧海关建设的研究，本文提出智慧海关建设优化措施，找出并帮助解决智慧海关建设中存在的问题，为促进智慧海关的推广及普及发挥推动作用，为智慧海关建设“画图”，让智慧海关建设更高效更实用。

At present, intelligent innovation with data as the core has become an important feature of modern society. Government departments also develop efficient and coordinated digital government affairs to better stimulate the vitality of the digital economy and accelerate the transformation of government functions. The construction of smart customs is an important measure to implement the requirements of digital government construction, and it is also an important starting point to grasp the pulse of the development of the digital economy era and lead the direction of global customs governance. This paper analyzes and summarizes the relevant literature of smart customs, and uses case study method, questionnaire survey method and statistical analysis method to carry out research. First of all, through the study of the theoretical basis, an analytical framework for the construction of smart customs was established. Taking B Customs as an example for empirical research, on the basis of introducing the construction process of B Customs ‘ smart customs, the operation effect was analyzed from the perspective of the main body of supervision and service, including the convenience of the people and enterprises, more efficient customs operations, and more rigorous governance. Secondly, based on the questionnaire survey, from the perspective of construction efficiency, information system construction level and team capacity building, this paper puts forward the problem of B customs intelligent customs construction under the background of digital government construction. Finally, it puts forward the optimization measures for the construction of smart customs under the background of digital government construction, including strengthening the top-level planning and design of smart customs, increasing the information construction of smart customs, strengthening the standardized management of smart services, and promoting the reengineering and implementation of customs service processes. Through the research on the construction of intelligent customs under the background of digital government construction, this paper puts forward the optimization measures of intelligent customs construction, finds out and helps to solve the problems existing in the construction of intelligent customs, plays a role in promoting the promotion and popularization of intelligent customs, draws a picture for the construction of intelligent customs, and makes the construction of intelligent customs more efficient and practical.