关境与边境是海关法研究中非常重要的两个概念。《京都公约》指出:“关境”系指缔约方海关法适用的地域。边境是国家边界线两侧一定宽度的区域。边境保护的概念是建立在边境概念基础之上的,目前我国在法律层面边境保护主要限于知识产权海关保护领域。为厘清边境保护和海关全面履行保护国家综合安全职能之间的关系,本文在对关境与边境概念辨析的基础上,提出了关境保护的概念,并进而对边境保护与关境保护的关系进行讨论。 Customs and border are two very important concepts in the study of customs law. The “Kyoto Convention” states: “Customs territory” means the territory to which the customs laws of the parties apply. The border is an area of ​​a certain width on both sides of the national boundary line. The concept of border protection is based on the concept of border. At present, China’s frontier protection at the legal level is confined mainly to the field of customs protection of intellectual property. In order to clarify the relationship between border protection and the comprehensive fulfillment of the comprehensive national security functions, this paper proposes the concept of border protection and further analyzes the relationship between border protection and border protection based on the analysis of the concept of border and border have a discussion.