The customer was to import an old CNC floor boring and milling machine by sea from the United States in 7 40-foot containers, which was scheduled to arrive at the port on December 3. Due to the shipping company's loading problem, two of the containers were been short loading and could not be imported together. As a result, the seven containers were divided into two B/L imports, which were 5 containers and 2 containers respectively. The customer's used machine certificate and the pre-inspection certificate all shows one CNC floor boring and milling machine. Because of the high value of the goods, if reapply the tax exemption certificate again at this time, the customer will bear a huge amount of delayed declaration penalty，demurrage fee，detention fee and etc., and there is also the risk that the machine need to be returned. Kondo Logistics learned of this problem and provided the customer with the solution as soon as possible. The two orders were sent to the export processing zone in two batches with the name of equipment host, equipment spare parts, etc., and then the import shall be declared in one shipment through the BOM recorded in the earlier stage. Finally，we saved customers a high amount of delayed declaration penalty, and avoid the risk of return.