While online shopping websites are facing the difficulties of price and low-quality competition, cross- border online shopping is on a vigorous development trend, showing that cross-border online shopping is an important trend of online shopping field. Due to the complexity of cross-border online shopping is much higher than the traditional domestic online shopping, so understanding the value of cross-border online shopping consumers is the most important success factors. Companies want to develop new markets abroad, must understand the local consumer’s behaviour and their decision-making process in order to make good business strategies. This study uses means-end chain to construct Taiwanese cross-border online shopping consumers’ hierarchical value map, and also uses Maslow’s hierarchy of needs to sort these value elements’ importance. After obtained the reason why consumers use cross-border online shopping service and what values they got in this service. Researcher can predict and analyse the evolution and development of cross- border online shopping, provide reference for future online shopping academic studies and online shopping industry’s decision-making.