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-basicstw-ecom-logistics-cross-border
Last verified: 2026-04