Taxation Regulations for Cross-Border E-Commerce Purchases: Understanding Your Responsibilities

• People who purchase goods for personal use through cross-border e-commerce and exceed the tax-free limit should pay taxes according to regulations
• Kaohsiung Customs has received inquiries from people who purchase goods for personal use on cross-border e-commerce platforms, questioning why they are subject to business tax
• The collection of business tax in Taiwan follows the principle of levying tax based on the place of consumption
• Goods purchased through cross-border e-commerce with a taxable value below NT$2,000 are exempt from customs duties, business tax, and commodity tax, except for tobacco, alcohol, agricultural products subject to tariff quotas, and frequent importers
• Frequent importers are defined as those who have imported goods more than 6 times within a half-year period by the same taxpayer
• Kaohsiung Customs advises people to consult with appointed customs brokers if they have questions about the tax payment for cross-border e-commerce goods to protect their own rights and interests

Source: mof.gov.tw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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