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

This research paper examines the potential economic and regulatory consequences of the expiration of the World Trade Organization (WTO) moratorium on customs duties for electronic transmissions. The moratorium, first adopted in 1998, has been extended until March 31, 2026, but faces increasing opposition from developing countries seeking to recover public revenues and maintain policy space for national digital industrialization. The authors argue that the end of the moratorium could lead to a fragmented global regulatory landscape, increased costs for consumers, and reduced market access for digital service providers.

• The WTO has extended the moratorium on customs duties for electronic transmissions until the 14th Ministerial Conference or March 31, 2026, whichever comes first, though this is likely the final extension.
• The expiration of the moratorium may lead to higher prices for consumers and could cause digital service providers to exit certain markets if governments implement complex or restrictive customs regimes.
• In the absence of a global WTO agreement, the regulatory environment will likely shift to a fragmented 'mosaic' of regional and bilateral trade agreements. A study from the University of Lucerne found that 105 regional trade agreements contain e-commerce chapters, and all but five include provisions against imposing customs duties on electronic transmissions.
• The Joint Statement Initiative (JSI) on e-commerce, which includes 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 is unlikely to become law soon due to opposition from members like Brazil and Turkey.
• Developing countries oppose the moratorium because it limits their 'policy space' and reduces public revenue. Estimates of these losses vary wildly due to the lack of a common definition of 'electronic transmissions': a 2020 UNCTAD study estimated annual losses for developing countries at nearly 10 billion USD, while the OECD estimated global losses at approximately 280 million USD.
• A fundamental challenge is the lack of a shared definition of 'electronic transmissions,' leaving it unclear if the moratorium covers only the transmission itself or the content, or if it applies to subscription services like Netflix, software-as-a-service, or digitally delivered goods.

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} }