Droits de douane en ligne ? Les conséquences pour le commerce numérique de la fin du moratoire sur le commerce électronique

The WTO's moratorium on customs duties for electronic transmissions, in place since 1998, is likely to end by March 2026 due to opposition from developing countries seeking to recover lost tax revenues and maintain policy space for national industrialization. The authors argue that the end of this global rule would lead to a fragmented 'mosaic' of regional and bilateral trade agreements with inconsistent definitions of 'electronic transmissions,' potentially increasing costs for consumers and creating barriers for digital service providers. While some members argue that the moratorium hinders their ability to support domestic digital industries, the authors suggest that alternative taxes, such as VAT, could generate revenue without the trade-distorting effects of customs duties. The document highlights a critical lack of a common definition for 'electronic transmissions,' which has led to divergent revenue loss estimates—ranging from 280 million USD globally (OECD) to nearly 10 billion USD annually for developing countries (UNCTAD).

• The WTO moratorium on customs duties for electronic transmissions has been extended until the 14th Ministerial Conference or March 31, 2026, whichever comes first, but is unlikely to be renewed beyond that date.
• The expiration of the moratorium would likely result in a fragmented global regulatory landscape, shifting from a single rule to a 'mosaic' of regional and bilateral agreements with differing definitions and scopes.
• Imposing customs duties on electronic transmissions could increase prices for end consumers and lead some digital service providers to exit certain markets if customs regimes are not properly adapted.
• Developing countries oppose the moratorium because they view it as a barrier to collecting essential public revenue and a limitation on their 'policy space' to support national digital industrialization.
• There is a massive discrepancy in estimated revenue losses due to the lack of a common definition of 'electronic transmissions': UNCTAD estimated losses for developing countries at nearly 10 billion USD annually in 2020, while the OECD estimated global losses at approximately 280 million USD.
• The Joint Statement Initiative (JSI) on e-commerce, involving 91 members including the US, China, and the EU, has a 'stabilized text' from July 2024 that proposes a moratorium with a five-year review clause, though it faces opposition and lacks signatures from countries like Brazil and Turkey.
• The absence of a clear definition of 'electronic transmissions' allows some WTO members to implement customs regimes even while the moratorium is active, as these policies may not violate existing ambiguous rules.

APA

Amon, C., & Krummenacher, P. (2024). Droits de douane en ligne ? Les conséquences pour le commerce numérique de la fin du moratoire sur le commerce électronique. International Institute for Sustainable Development. https://www.iisd.org/fr/articles/policy-analysis/online-tariffs-digital-trade

Chicago

Amon, Cedric, and Pascal Krummenacher. Droits de douane en ligne ? Les conséquences pour le commerce numérique de la fin du moratoire sur le commerce électronique. International Institute for Sustainable Development, 2024. https://www.iisd.org/fr/articles/policy-analysis/online-tariffs-digital-trade.

Wikipedia

{{cite report |last1=Amon |first1=Cedric |last2=Krummenacher |first2=Pascal |title=Droits de douane en ligne ? Les conséquences pour le commerce numérique de la fin du moratoire sur le commerce électronique |publisher=International Institute for Sustainable Development |date=October 2024 |url=https://www.iisd.org/fr/articles/policy-analysis/online-tariffs-digital-trade |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{amon2024droits, author = {Amon, Cedric and Krummenacher, Pascal}, title = {{Droits de douane en ligne ? Les conséquences pour le commerce numérique de la fin du moratoire sur le commerce électronique}}, institution = {International Institute for Sustainable Development}, year = {2024}, month = oct, url = {https://www.iisd.org/fr/articles/policy-analysis/online-tariffs-digital-trade}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }