GlossaryEN1 min readUpdated: Jun 26, 2026

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.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://unctad.org/topic/e-commerce-and-digital-economy/cross-border-e-commerce

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

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.

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Tools that match this term

Find HS codeDetermine the tariff number for customsOpen Calculate customs valueWork out import duties and customs valueOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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Cross Border E-Commerce

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Passar Hub: Everything on the new Swiss customs system

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