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Cross Border Customs
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First bonded and pay tax afterwards, mainly in two forms: bonded warehouse, bonded area, send, sales and distribution, tax-free stores services for international goods trading; material processing, bonded factory and bonded group services for processing and manufacturing.

Directly pay tax, ie. uni-lateral import and export trading for enterprises with import& export operation rights in China border; goods imported and exported in general trading forms are general trading goods.

First bonded, one by one pay tax for B2C stock removal.