Understanding the Moratorium on Customs Duties on Electronic Transmissions

The World Trade Organization (WTO) along with the International Monetary Fund (IMF), the Organization for Economic Cooperation and Development (OECD), the United Nations Conference on Trade and Development (UNCTAD), and the World Bank (WB) published a report titled “Digital Trade for Development” in December 2023 that attempts to demonstrate the numerous benefits of electronic commerce. One of the issues the report deals with concerns the WTO’s moratorium on customs duties on electronic transmissions, which is up for renewal at the WTO’s Thirteenth Ministerial Conference in Abu Dhabi in February 2024 (MC13). Unfortunately, the report provides a number of flawed findings in this respect. This note provides a quick overview of some of these flaws.