NEW TERRITORIES is a journey of initiation through faith and beliefs on the border between life and death. Two women poles apart, two paths: one is a living French businesswoman; the other is a Chinese textile worker. While Li Yu is preparing herself to reach Hong Kong clandestinely in search for a better life, Eve is conquering the Asian market with a new funeral rite. The two women end up meeting. Their paths cross in the New Territories, a no man’s land on the edge of the super-capitalist city of Hong Kong and communist China.