| name | tw-ecom-compliance-cross-border | |||||||||||||||||||||||
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| description | Tax and regulatory compliance for cross-border e-commerce involving Taiwan — import duty rates, VAT (5%), HS-code classification, 報單 filing, 境外電商 sales-tax registration, and de minimis thresholds. Use when calculating duty/tax obligations, registering as a 境外電商, classifying goods by HS code, or advising on de minimis exemption eligibility. Do NOT use for carrier selection or physical shipping operations (see tw-ecom-logistics-cross-border). Do NOT use for domestic 營業稅 only. STATUS: SKELETON — body pending. | |||||||||||||||||||||||
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STATUS: SKELETON — body pending.
- Setting up 境外電商 Taiwan sales-tax registration
- HS-code classification and 報單 filing
- Calculating import duty rates and VAT obligations
- Advising on de minimis exemption thresholds
- VAT reconciliation on parallel-import goods
- Carrier selection or shipping operations →
tw-ecom-logistics-cross-border - Domestic 營業稅 only →
tw-tax-basics
TODO: 境外電商 §6-1, de minimis evolution, 報單 types (一般 vs 簡易).
TODO: shipment → classification → filing path.
TODO: registration, filing, reconciliation.
TODO: 5-6 pitfalls.
TODO.
TODO.
tw-tax-basicstw-ecom-logistics-cross-border
Last verified: 2026-04