Waigaoqiao bonded logistics park is a special area under customs supervision. Although it is within the territory of our country, it is outside the territory of customs. Foreign goods entering this region can suspend the payment of import duty, while domestic goods entering this region can be regarded as exports. In the case that the goods do not really leave China, the buyer and seller can apply for tax refund to the state tax authorities, and the buyer and seller can also successfully complete the work of foreign exchange receipt and payment. Kondo Logistics was entrusted by a trading company in Taiwan to sell the chemical raw materials it purchased from Sichuan province to customers in Guangdong province through the special functional advantages of waigaoqiao logistics park. Without the functional advantages of waigaoqiao logistics park, Taiwan customers need to export the goods from Sichuan province to Taiwan first, and then import them from Taiwan to Guangdong consignee. Now the raw materials from Sichuan province can be exported directly to waigaoqiao bonded logistics park. After the goods arrive in waigaoqiao bonded logistics park, they can be imported to the customer in Guangdong province after the warehousing department of our company changes the packaging and labels. In the bonded logistics park, the goods can be achieved domestic and foreign tripartite transactions and delivered within the territory of China. As an intermediate link, Kondo Logistics can avoid direct contact with upstream and downstream enterprises, protect the trade secrets of Taiwan customer, and greatly reduce the logistics cost of the whole trade link.