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| 正面铭文 | 中央銀行 壹佰關金圓 中華民國三十六年 (Translation: Central Bank of China One Hundred Customs Gold Units Printed in the 36th year of the Republic of China) |
| 背面描述 | The Central Bank of China headquarters building in Shanghai rendered in detailed intaglio at right, its multi-storey tower rising against a lightly shaded background. A large central guilloche medallion carries the numeral 100 and the legend ONE HUNDRED CUSTOMS GOLD UNITS within an elaborate lathe-work border. Two manuscript signatures appear below the central vignette, with the date 1947 at lower right and the denomination numeral 100 repeated at all four corners. |
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The Customs Gold Unit was introduced in 1930 as an accounting currency for tariff payments, designed to insulate customs revenue from the chronic depreciation of the circulating fabi. By 1947, that insulation had long collapsed. The CGU notes issued that year were drawn into the same hyperinflationary spiral consuming the entire Nationalist monetary system, and denominations climbed rapidly as the civil war with the Communists accelerated economic disintegration.
Printed domestically by the Central Bank's own works rather than contracted abroad — a notable shift from earlier reliance on American Bank Note Company and other foreign printers — the series reflects both wartime self-sufficiency and the speed at which new denominations had to be produced.