Taiwan Explains Levy of Business Tax on Goods Purchased for Personal Use Through Cross-Border e-Commerce

Taiwan's Ministry of Finance has issued a notice explaining the levy of business tax on goods purchased for personal use through cross-border e-commerce.

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People who purchases goods for personal use through cross-border e-commerce, with customs taxable value exceeding the tax exemption limit, should pay taxes as required.

Recently, Kaohsiung Customs has received numerous inquiries from the public on why business tax should be levied on goods purchased for personal use, not for sale, o…