R12.1.3 EBTax can't apply tax to customers located in a different country

I was creating taxes based on article ID-1464375.1 and trying to apply the specific taxes based on the country that the customers are in. In my case, my Operation Unit is in france and I'm trying to apply, for example, tax REV20 IN-EU to customer in Italy. So I created a tax zone(FR_REV2) which contains Italy. According to article ID-1464375.1, I also create Determining Factor Set and Condition sets.

But when I choose REV20 IN-EU for customer in italy, the taxware seems not functional at all. It seems that such thing happens when the country binding to tax regime doesn't match with the country that customers are in.