I think this is the eastern portal of the tunnels near Jingkoug, China, but I could be mistaken. This was from a very circuitous route from Hong Kong to Shenzhen, and is about the only tunnel I can think of along the way (that is not in Hong Kong).
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Photo Taken: Wednesday, August 23, 2006 at Jingkou, China
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Hong Kong
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Hong Kong 2006