Taxpayers importing taxable consumer goods should declare and pay value-added tax and consumption to the tax authorities at the time of customs declaration, and the entrusting party should declare and pay tax to the competent tax authorities at the place where the institution is located or where it lives. According to the relevant public information, taxpayers should declare and pay value-added tax and consumption to the tax authorities at the time of customs declaration, and the entrusting party should declare and pay taxes to the competent tax authorities at the place where their institutions are located or where they live. Imported taxable consumer goods should pay taxes to the customs at the place where they are declared, and taxpayers should report and pay taxes to the competent tax authorities at the places where their institutions are located when they sell or entrust them to other counties. With the approval of the Ministry of Finance, State Taxation Administration of The People's Republic of China or authorized financial and tax authorities, the head office can collect and report the consumption tax to the competent tax authorities where the head office is located.