In this case, the factory in Hangzhou can only be sold to the factory in Dongguan, China. The factory in Dongguan will pay the RMB payment to the factory in Hangzhou, and then the factory in Dongguan will declare the export in its own name, and the payment of $30,000 will be collected by itself. Because of the requirements of foreign exchange management and customs supervision, at present, when two goods are packaged together, the two units cannot declare to the customs together.