---
name: asgard-ai-platform/tw-ecom-compliance-cross-border
source: https://app.decimal.ai/s/asgard-ai-platform-tw-ecom-compliance-cross-border@1/SKILL.md
source_sha256: bf7cc68e133d
---

# 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_