Before the development of cross-border e-commerce, it could only be achieved through cooperation with foreign retailers or logistics providers for end users abroad. After the development of cross-border e-commerce, the company's goods will be distributed to consumers as soon as they arrive in Hong Kong by sea. Due to being able to directly face foreign end users, it will effectively reduce intermediate links, save costs, and expand business space to provide services to more merchants. In addition, cross-border e-commerce business allows enterprises to consolidate multiple orders within a certain period of time into one customs declaration form, which is regularly declared by enterprises or individuals. This not only reduces costs for enterprises, but also facilitates quick and convenient tax refunds and foreign exchange settlements.