When consumers purchase imported products through cross-border e-commerce (CBEC), they actually pay for “product + import tariff”. In practice, import tariffs include ad valorem tariff and specific tariff, where the former is levied based on the price of the product, and the latter is levied...

Cover; Half Title; Series; Title; Copyright; Contents; List of figures; List of tables; Acknowledgements; List of contributors; Part I Understanding e-commerce; Introduction: ASEAN development in the digital economy; 1 E-commerce and international trade; Part II Rules and regulations; 2 Cross-border...