# Cross Border E-Commerce

*Last updated: 2026-06-26*

> Cross-border e-commerce takes place when an online buyer and seller are located in different countries and the purchased goods physically cross an international customs border.

Cross-border e-commerce takes place when an online buyer and seller are located in different countries and the purchased goods physically cross an international customs border. Every such shipment constitutes an import: customs declarations must be filed, import duties may apply, and VAT or equivalent consumption taxes are due in the destination country – the precise obligations depending on the goods' tariff classification, declared value, and applicable trade agreements. For freight forwarders and carriers, this translates into classifying HS codes, verifying origin documentation, managing import VAT remittance, and handling cross-border returns. The surge in low-value B2C shipments – particularly from Asian marketplaces – has prompted regulators worldwide to tighten de minimis thresholds, increasing the compliance burden for logistics providers.

**Source:** [https://unctad.org/topic/e-commerce-and-digital-economy/cross-border-e-commerce](https://unctad.org/topic/e-commerce-and-digital-economy/cross-border-e-commerce)

## Quick Facts

| Property | Value |
|---|---|
| Term | Cross Border E-Commerce |
| Language | EN |
| Word count | 118 |
| Last updated | 2026-06-26 |
| Source | https://unctad.org/topic/e-commerce-and-digital-economy/cross-border-e-commerce |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/cross-border-e-commerce-2](https://www.freight-academy.com/en/glossary/cross-border-e-commerce-2)*

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