What is the meaning of the first-line and second-line mentioned in Caishui [2065438+04] No.51Notice on Formulating Value-added Tax and Consumption Tax Policies in Hengqin Pingtan? thank you

Order No.209 of the General Administration of Customs (on the Measures for the Supervision of Hengqin New District in People's Republic of China (PRC) (for Trial Implementation))

Order of the General Administration [20 13] No.209

Chapter I General Principles

Article 3 The port from Hengqin to Macao shall be subject to "first line" management; The passage between Hengqin and other areas in People's Republic of China (PRC) (hereinafter referred to as outside the area) is set as "second line" management. According to the principle of "first-line relaxation, second-line control, separation of people and goods and classified management", the customs implements first-line management.