The core concep t of governance theory is that the p luralism of governing subject is introduced into the field of public management. The p luralism of customs governing subject is initated p rogressively in the inner management of tariff systems, which is better in advance compared with the traditionalmode of tariffmanagement. The future development path on tariff governance is on two aspects of inner management and outer governance, which shows the tendency of tariff management being transferred to tariff governance, governing subject being tranferred from singularism to p luralism, power of control being changed from mode of top - bottom control to multilateral communication, methods of management being transferred from commanding to coorperating, criterion of performance assessment being changed from good administration to good governance.