We live in a society in which existing legal frameworks are constantly challenged by technological advancements. This creates a need to constantly update and adapt the way. This new technology constitutes a brand new route for the exchange of goods and services that has yet to be fully examined. Whereas much has been written on how the information superhighway affects legal issues, such as substantial questions have yet to be answered in regards to how this new trade route will be treated by various laws of taxation and customs and our policies. Because electronic commerce, is not bound by physical geography provides a fundamentally new way of conducting commercial transactions, this paper analyzes how electronic commerce will be affected by the computer networks, with particular attention to existing international frameworks for taxes and tariffs systems, investigates the reviews and consequences that the electronic commerce environment presents to traditional precepts of taxation and customs.