tw-ecom-compliance-cross-border

asgard-ai-platform ｜ 商業與營運 ｜ 原文 ｜ MIT

台灣跨境電商的關稅、營業稅、HS code 與報單合規（內文待補）

---
name: "tw-ecom-compliance-cross-border"
description: "涉及台灣的跨境電商稅務與法規合規：進口關稅稅率、營業稅（5%）、HS code 分類、報單申報、境外電商銷售稅登記，以及免稅額門檻。當要計算關稅/稅務義務、登記為境外電商、依 HS code 分類商品，或評估免稅額資格時使用。貨運業者選擇或實體運送作業「不要」用這個（看 tw-ecom-logistics-cross-border）。只涉及國內營業稅時也「不要」用這個。STATUS: SKELETON — 內文待補。"
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"]
---

# 跨境合規

> **STATUS: SKELETON**：內文待補。

## 何時使用這個 skill

- 辦理境外電商的台灣銷售稅登記
- HS code 分類與報單申報
- 計算進口關稅稅率與營業稅義務
- 評估免稅額門檻
- 平行輸入商品的營業稅對帳

## 何時「不要」使用

- 貨運業者選擇或運送作業 → `tw-ecom-logistics-cross-border`
- 只涉及國內營業稅 → `tw-tax-basics`

## 核心概念

TODO: 境外電商 §6-1、免稅額的演變、報單類型（一般 vs 簡易）。

## 決策樹

TODO: 貨件 → 分類 → 申報路徑。

## 實作指引

TODO: 登記、申報、對帳。

## 常見陷阱

TODO: 5-6 個陷阱。

## IRON LAW

TODO.

## 輸出格式

TODO.

## 相關

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

_Last verified: 2026-04_

---
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_