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①The actual sales price of the goods is used as the dutiable price (tax base), and the tax is levied based on the comprehensive tax of cross-border e-commerce.
②Cross border shopping requires filling in real identity information for verification.
③The ID information and names of the orderer, payer, and consignee must be the same person.
④Each ID card is limited to purchasing 5000 yuan of goods per day, with no limit on individual items; The cumulative purchase for the year does not exceed 26000 yuan.