Purpose – This study aims to investigate the impact of perceived value on customer intention to use the internet as a retailing platform and, more specifically, the impact that perceived value (comprising functional, social, emotional and epistemic values) has on Taiwanese customer intention to conduct the two distribution channel functions, i.e. information collection and order placement, through the internet. Design/methodology/approach – A total of 295 usable survey responses were collected in the main commuter district of Taipei, Taiwan. Findings – The findings indicate that both functional and epistemic values have a significant impact on information collection and order placement. Nevertheless, social value has an impact only on information collection, whereas emotional value has a significant impact only on order placement. Originality/value – The aforementioned issue has rarely been researched but is essential to the development of a channel of distribution theory and is of immediate relevance to marketing practices. The paper pioneers the study of the impact of perceived value in this context work that empirically investigated such an issue.