Policies of customs supervision in various countries are quilt different. For example，about the cross-border digital products，U.S. A persists in “permanent-zero-tariff”，EU insists on “temporary-zero-tariff”，developing courtiers agree with “tariff collection”. Those different opinions leading to that WTO still has no legal provisions on it. At the same time，either U.S. A or EU collect sales taxation or VAT taxation for digital products to protecting local information industry and increasing government finance. Therefore，the advices which are drafting the regulations for digital products，collection VAT by the customers’ location are given based on the situation that China has no customs’ rules about digital products until now，nether tariff nor VAT.