Moratoria de la OMC sobre Derechos de Aduana a las Transmisiones Electrónicas

This research paper by Rashid S. Kaukab analyzes the concerns of developing countries regarding the World Trade Organization (WTO) moratorium on customs duties on electronic transmissions. The author argues that the moratorium disproportionately benefits developed nations due to the global digital divide and restricts the fiscal and industrial policy space of developing economies.

• The WTO moratorium on customs duties for electronic transmissions, established in 1998, has been repeatedly renewed despite opposition from developing countries. The most recent renewal at the 13th Ministerial Conference sets a deadline for the moratorium and its associated work program for either the 14th Ministerial Conference or March 31, 2026, whichever comes first.
• A significant digital divide exists where developed countries dominate digital trade. OECD estimates from 2018 indicate that OECD countries accounted for nearly three-quarters of global digital trade exports. Furthermore, the share of business-to-consumer e-commerce varies by development level: approximately 80% for developed countries, slightly over 50% for developing countries, and around 20% for least-developed countries.
• There is no agreed-upon definition of "electronic transmissions" in the 1998 Ministerial Declaration or subsequent WTO decisions. This lack of clarity creates uncertainty for developing countries regarding whether the moratorium covers digitally delivered goods, digitally provided services, the transmission process, or the transmitted content.
• The moratorium causes a loss of public revenue that disproportionately affects developing nations, where customs duties and import taxes can represent between 10% and 30% of total tax revenue, and in some cases exceed 50%. In contrast, these duties generally represent less than 5% of tax revenue in developed countries. Annual revenue loss estimates vary widely between USD 280 million (OECD) and USD 10 billion (UNCTAD).
• Proposals to replace customs duties with Value Added Tax (VAT) or similar consumption taxes are viewed as insufficient for two reasons: developing countries face significant administrative and compliance challenges in implementing VAT, and VAT applies to both imports and domestic products, removing the competitive advantage that customs duties provide to domestic producers under industrial policy.
• Customs duties are critical tools for industrial policy in developing countries that lack the financial resources for subsidies. The moratorium limits the policy space these governments have to support the establishment and growth of domestic producers to achieve structural economic transformation.
• The author argues that the growth of global e-commerce is driven more by technological progress (such as AI and 3D printing) and the impact of COVID-19—which saw e-commerce's share of global retail sales rise from 13.6% in 2019 to 18% in 2020—than by the WTO moratorium.

APA

Kaukab, R. S. (2024). Moratoria de la OMC sobre Derechos de Aduana a las Transmisiones Electrónicas. International Institute for Sustainable Development. https://www.iisd.org/es/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission

Chicago

Kaukab, Rashid S. Moratoria de la OMC sobre Derechos de Aduana a las Transmisiones Electrónicas. International Institute for Sustainable Development, 2024. https://www.iisd.org/es/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission.

Wikipedia

{{cite report |last1=Kaukab |first1=Rashid S. |title=Moratoria de la OMC sobre Derechos de Aduana a las Transmisiones Electrónicas |publisher=International Institute for Sustainable Development |date=October 2024 |url=https://www.iisd.org/es/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{kaukab2024moratoria, author = {Kaukab, Rashid S.}, title = {{Moratoria de la OMC sobre Derechos de Aduana a las Transmisiones Electrónicas}}, institution = {International Institute for Sustainable Development}, year = {2024}, month = oct, url = {https://www.iisd.org/es/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }