Hong Kong Customs and Excise Department officers Chow Ching-lai (Nicholas TSE) and Cheung Wan-nam (Jacky CHEUNG) share a close mentor-student relationship. On a case involving seized smuggled arms, Ching-lai is sent to take part in a joint operation with Interpol to capture a reclusive arms dealer. However, Wan-nam makes a drastic decision that complicates the case even further.

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