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.
NewMaintained
Automatic
◆Finance & Accounting pack
Last verified 8/28/2026
What it changes
Passed 6 of 24 test cases with the skill, and 18 of 24 without it.
Without skill75%
With skill25%
Checks it passed that the model alone missed
Intentional parcel splitting to evade taxes is subject to fines up to five times the evaded tax.
1 fixed18 passed either way2 still failing3 broke
Pass-rate lift
-50 pp
Tokens
+25%
Agent turns
0%
Response time
+11%
Model gemini-3.6-flashMeasured 8/28/2026v119 of 24 cases passed with skill
Tokens, turns and time describe resource use, not a dollar price.
See it in action
A test case the skill fixed. Same model, same prompt, with and without the skill.
Prompt
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.
What was checked, without and with the skill
Checked
Without skill
With skill
Intentional parcel splitting to evade taxes is subject to fines up to five times the evaded tax.
Missed
Passed
case-17 · gemini-3.6-flash · 8/28/2026 · answers are capped and redacted
What's inside
The instructions your model reads when the skill loads.
SKILL.md47 linessingle file
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).