tw-ecom-compliance-cross-border

name	tw-ecom-compliance-cross-border
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.
metadata	{"category":"WP-05 台灣創業","domain":"ecommerce-tw","layer":"compliance","related_mcps":[],"related_skills":["tw-ecom-logistics-cross-border","tw-tax-basics","xborder-sea-entry"],"last_verified":"2026-04","status":"skeleton","tags":["taiwan","compliance","cross-border","tax"]}

Cross-Border Compliance

STATUS: SKELETON — body pending.

When to use this skill

• 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

Do NOT use when

• Carrier selection or shipping operations → tw-ecom-logistics-cross-border
• Domestic 營業稅 only → tw-tax-basics

Core concepts

TODO: 境外電商 §6-1, de minimis evolution, 報單 types (一般 vs 簡易).

Decision tree

TODO: shipment → classification → filing path.

Implementation guidance

TODO: registration, filing, reconciliation.

Gotchas

TODO: 5-6 pitfalls.

IRON LAW

TODO.

Output Format

TODO.

Related

• tw-tax-basics
• tw-ecom-logistics-cross-border

Last verified: 2026-04