{"@context":"https://schema.org","@type":"DefinedTerm","name":"Cross Border E-Commerce","description":"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","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/cross-border-e-commerce-2","inLanguage":"en","dateModified":"2026-06-26T18:45:04.702176","citation":"https://unctad.org/topic/e-commerce-and-digital-economy/cross-border-e-commerce","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/cross-border-e-commerce-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Cross Border E-Commerce · 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. · Quelle: https://unctad.org/topic/e-commerce-and-digital-economy/cross-border-e-commerce"}