Singapore
Positive Impact: The tax policy offers tax incentives for eligible international logistics businesses, reducing costs for cross-border e-commerce companies. Customs clearance efficiency is high, and goods clear customs quickly, allowing products to be listed and sold faster, thus improving customer satisfaction. Transportation regulations encourage the application of information technology, helping logistics companies enhance delivery efficiency and transparency, enabling cross-border e-commerce businesses to track logistics information in real-time and provide better service to consumers.
Negative Impact: Since 2023, an 8% consumption tax is imposed on low-priced imported goods, which has somewhat weakened the competitiveness of low-priced products.

Malaysia
Positive Impact: Actively responding to the RCEP agreement, only import duties are charged for cross-border tariffs, with favorable policies. Logistics and customs clearance efficiency is above average, reducing transportation and customs clearance time costs.
Negative Impact: Starting from March 1, 2024, a 6% VAT is imposed on logistics service fees, which will increase logistics costs and compress the profit margins of cross-border e-commerce businesses.

Indonesia
Positive Impact: There are tax incentives for the construction and operation of specific logistics infrastructure, which benefits the improvement of logistics networks and provides basic support for the development of cross-border e-commerce.
Negative Impact: Strict customs inspections, with difficult clearance during the red-light period, and high requirements for goods declaration can lead to delays and heavy fines, increasing the logistics risks and costs for cross-border e-commerce. Some regions have weak infrastructure, resulting in high logistics costs that affect delivery efficiency and price competitiveness.

Philippines
Positive Impact: Strengthened regulation of logistics companies’ operational qualifications and service quality helps standardize the logistics market, and in the long term, it can improve cross-border e-commerce logistics service quality.
Negative Impact: Customs clearance can sometimes be delayed due to administrative inefficiencies, affecting logistics timeliness. The tax policy is complex, increasing the tax costs and management difficulty for cross-border e-commerce businesses. The underdeveloped transportation network and significant traffic congestion lead to slow logistics delivery, impacting the consumer shopping experience.