▸case-19 An overseas e-commerce company without a physical office or branch in Taiwan exceeds the NT$480,000 sales threshold. Explain how the company can fulfill its tax registration and filing obligations in Taiwan. | pass→pass | 16,470 | 18,878 | +15% | 1 | 1 | 0% | 2,466 | 3,384 | +37% | 0 | 0 | — |
▸case-07 A Taiwanese trading firm imports parallel-market luxury watches from Europe for domestic resale. Customs collects NT$50,000 in VAT at entry, issuing an official customs tax payment certificate. The accounting department is preparing Form 401 for domestic business tax filing. Explain how the import VAT paid at customs is reconciled on Form 401. | pass→pass | 15,888 | 17,143 | +8% | 1 | 1 | 0% | 2,808 | 3,080 | +10% | 0 | 0 | — |
▸case-18 An importer provides an invoice showing FOB USD 1,000 for goods shipped to Taiwan by ocean freight, but leaves ocean freight and insurance documentation unstated on the import declaration. Explain how Taiwan Customs determines the Customs Value for tax assessment. | pass→pass | 13,378 | 15,478 | +16% | 1 | 1 | 0% | 2,056 | 2,905 | +41% | 0 | 0 | — |
▸case-01 A US-based streaming service provider generates revenue by selling digital subscriptions directly to retail consumers in Taiwan. The finance team is determining whether they need to register for Taiwan offshore electronic commerce sales tax (境外電商營業稅). The company projects Taiwanese sales to reach NT$350,000 in year one and NT$600,000 in year two. State the annual sales threshold requiring offshore e-commerce VAT registration and determine when registration becomes mandatory. | pass→pass | 9,402 | 17,417 | +85% | 1 | 1 | 0% | 1,432 | 1,549 | +8% | 0 | 0 | — |
▸case-02 An e-commerce seller in Japan exports clothing items directly to individual buyers in Taiwan via express parcels. A single package contains items with a total merchandise cost of NT$1,800, plus international shipping and insurance fees of NT$300, bringing the total CIF value to NT$2,100. Assess whether this package qualifies for the low-value import duty and VAT exemption threshold under Taiwan customs regulations. | pass→pass | 9,924 | 12,310 | +24% | 1 | 1 | 0% | 1,856 | 2,511 | +35% | 0 | 0 | — |
▸case-03 A shopper in Taipei purchases cross-border consumer items valued at NT$1,200 CIF per parcel from an overseas marketplace. This specific individual has already imported 7 qualifying shipments into Taiwan during the current half-year period between January and June. Determine whether duty and VAT exemption applies to this 8th shipment. | pass→pass | 8,790 | 8,779 | -0% | 1 | 1 | 0% | 1,611 | 1,883 | +17% | 0 | 0 | — |
▸case-04 A Taiwanese importer brings in a batch of leather bags with a declared customs CIF value of NT$100,000. The applicable import tariff rate is 10%, no commodity tax applies, and the business tax (VAT) rate is 5%. Calculate the exact import tariff amount and total VAT payable at customs. | pass→pass | 8,704 | 8,739 | +0% | 1 | 1 | 0% | 1,445 | 1,953 | +35% | 0 | 0 | — |
▸case-05 A cross-border merchant ships low-value electronic blood pressure monitors valued at NT$1,500 CIF per unit to individual buyers in Taiwan. The shipping department intends to submit a simplified express declaration (簡易申報) to expedite customs clearance. Specify whether simplified express declaration is permitted for these medical devices. | pass→pass | 12,380 | 8,376 | -32% | 1 | 1 | 0% | 1,948 | 1,641 | -16% | 0 | 0 | — |
▸case-06 A UK software vendor sells enterprise software licenses directly to a registered Taiwanese business entity (tax ID provided) for NT$500,000. The UK vendor's accountant is deciding whether to register and pay 5% Taiwan offshore e-commerce VAT for this corporate sale. Explain how business tax is handled for this transaction under Article 36 of Taiwan's Business Tax Act. | pass→pass | 15,072 | 15,796 | +5% | 1 | 1 | 0% | 2,660 | 3,017 | +13% | 0 | 0 | — |
▸case-08 A cross-border parcel arriving at Taoyuan Airport express clearance handling has a CIF value of NT$15,000 and contains general non-restricted apparel. Specify the exact express customs declaration code (快遞貨物簡易申報單代碼) applicable for this taxable low-value import parcel. | pass→fail | 7,504 | 8,559 | +14% | 1 | 1 | 0% | 1,444 | 1,980 | +37% | 0 | 0 | — |
▸case-09 An importer brings in a shipment of video game consoles with a CIF value of NT$200,000. The import tariff rate is 0%, but a commodity tax rate of 10% applies. Calculate the final 5% VAT payable at customs, specifying the calculation base amount. | pass→pass | 6,869 | 10,235 | +49% | 1 | 1 | 0% | 1,519 | 1,951 | +28% | 0 | 0 | — |
▸case-10 A Taiwanese consumer frequently orders goods from overseas e-commerce platforms. The customer wants to know how the two half-year tracking periods for frequent import counting are defined under Taiwan customs regulations. Detail the exact calendar ranges for these two periods. | pass→pass | 9,668 | 9,911 | +3% | 1 | 1 | 0% | 1,735 | 1,910 | +10% | 0 | 0 | — |
▸case-11 A registered offshore digital service provider makes direct B2C sales to Taiwanese users. Identify the required tax filing frequency and the statutory deadline day following each tax period under Taiwan sales tax regulations. | pass→pass | 6,706 | 8,491 | +27% | 1 | 1 | 0% | 1,248 | 1,842 | +48% | 0 | 0 | — |
▸case-12 A global mobile app store generates revenues from individual users in Taiwan exceeding the statutory registration threshold. Determine whether the offshore platform must issue Cloud Uniform Invoices (雲端發票) to Taiwanese retail buyers. | pass→pass | 10,144 | 13,663 | +35% | 1 | 1 | 0% | 1,492 | 2,588 | +73% | 0 | 0 | — |
▸case-13 An express parcel containing a high-end camera with a CIF value of NT$75,000 arrives at Taiwan customs. Determine whether this shipment can use simplified express declaration forms X2 or X3, and state the value threshold that separates simplified express clearance from standard declaration. | pass→pass | 14,462 | 15,939 | +10% | 1 | 1 | 0% | 2,331 | 2,706 | +16% | 0 | 0 | — |
▸case-14 An overseas manufacturer sends product samples to a prospective client in Taiwan. The package carries a declared value of NT$1,500 CIF, but contains 100 duplicate finished goods intended for commercial display and sale. Determine whether duty-free status under the de minimis threshold applies. | pass→pass | 12,255 | 20,481 | +67% | 1 | 1 | 0% | 2,206 | 3,273 | +48% | 0 | 0 | — |
▸case-15 A Taiwanese consumer returns a defective cross-border purchase (CIF NT$8,000, 5% VAT and 10% duty previously paid) back to an overseas seller in Japan within the statutory return window. Describe the tax recovery procedure for import duties and VAT paid upon initial entry. | pass→pass | 17,970 | 18,130 | +1% | 1 | 1 | 0% | 2,765 | 3,396 | +23% | 0 | 0 | — |
▸case-16 An online retailer imports wireless Bluetooth headsets into Taiwan with CIF value NT$50,000. Headsets classified under HS 8517.62 have a 0% import duty rate, whereas audio speakers under HS 8518.22 have a 5% import duty rate. Calculate the duty amount payable if customs officers reclassify the shipment to HS 8518.22. | pass→pass | 5,208 | 9,644 | +85% | 1 | 1 | 0% | 1,027 | 2,211 | +115% | 0 | 0 | — |
▸case-17 A commercial importer systematically splits large commercial shipments into individual parcels under NT$2,000 using false recipient names to evade import duties and sales tax. State the legal consequences under Taiwan Customs Act for intentional tax evasion. | fail→pass | 15,452 | 16,803 | +9% | 1 | 1 | 0% | 2,637 | 3,067 | +16% | 0 | 0 | — |
▸case-20 An express parcel arriving at Taoyuan Airport contains non-restricted gift items with a total CIF value of NT$1,200. The recipient has no prior import history this half-year. State the correct simplified express declaration form code for this exempt shipment. | pass→fail | 7,831 | 6,607 | -16% | 1 | 1 | 0% | 1,147 | 1,490 | +30% | 0 | 0 | — |
▸case-21 Compare the tax collection mechanism for an overseas company selling downloadable digital software versus physical clothing shipped from abroad directly to a consumer in Taiwan. Clarify who remits the 5% VAT for each product type. | pass→pass | 15,510 | 17,483 | +13% | 1 | 1 | 0% | 2,397 | 3,153 | +32% | 0 | 0 | — |
▸case-22 A Taiwan cross-border merchant is evaluating whether to ship fulfillment orders using DHL Express, FedEx, or Taiwan Post (EMS) based on volumetric weight pricing formulas, delivery SLAs, and peak season fuel surcharges. Recommend the best shipping carrier contract options and volumetric weight divisor formulas for air freight operations. | fail→fail | 27,607 | 23,987 | -13% | 1 | 1 | 0% | 4,183 | 4,264 | +2% | 0 | 0 | — |
▸case-23 A local Taiwanese retail company operating exclusively inside Taiwan makes domestic sales to local consumers. The accountant needs guidance on calculating local business tax for purely domestic sales and input tax deductions for domestic store rent. Provide the filing steps for domestic sales tax. | pass→fail | 18,814 | 23,677 | +26% | 1 | 1 | 0% | 2,871 | 3,708 | +29% | 0 | 0 | — |
▸case-24 An online store engineer needs help integrating the Stripe Payment Intent API and setting up JavaScript frontend SDK code to process credit card payments on a Taiwanese shopping website. Provide code snippets for handling Stripe checkout webhooks. | fail→fail | 32,330 | 26,915 | -17% | 1 | 1 | 0% | 4,015 | 4,826 | +20% | 0 | 0 | — |