Le moratoire de l'OMC sur l'imposition de droits de douanes sur les transmissions électroniques mieux comprendre les préoccupations des pays en développement

The document analyzes why many developing countries oppose the WTO moratorium on customs duties for electronic transmissions, highlighting the global digital divide, the lack of a clear definition for 'electronic transmissions', and the resulting loss of public revenue and industrial policy flexibility.

• The WTO moratorium, established in 1998 and renewed multiple times, prohibits customs duties on electronic transmissions. The most recent renewal at the 13th Ministerial Conference set an end date of either the 14th Ministerial Conference or March 31, 2026, whichever comes first.
• A significant digital divide exists where developed countries dominate digital trade; OECD countries accounted for nearly three-quarters of global digital trade exports in 2018. Consequently, developed nations' platforms are the primary beneficiaries of the moratorium, while developing countries have limited shares in digital exports and cannot use duties to support domestic growth.
• There is no internationally accepted definition of 'electronic transmissions' in WTO declarations or regional trade agreements. This ambiguity creates uncertainty for developing countries regarding whether the moratorium covers digitized goods, digitally provided services, the transmission process, or the content itself, especially with the rise of 3D printing.
• The moratorium leads to a loss of public revenue for developing countries, with estimates ranging from 10 billion USD (UNCTAD) to 280 million USD (OECD). This is particularly critical because customs duties can represent 10% to 30% of total tax revenue for many developing countries, and over 50% for some, impacting their ability to fund health, education, and infrastructure.
• Replacing customs duties with Value Added Tax (VAT) or consumption taxes is viewed as an insufficient solution due to administrative challenges, informality, and compliance costs in developing nations. Furthermore, unlike customs duties which target imports, VAT applies to both domestic and imported goods, removing a competitive advantage for national producers.
• Customs duties are essential tools for industrial policy in developing countries that lack the financial resources for subsidies. The moratorium restricts their policy space to help domestic producers establish themselves and become competitive.
• The document argues that the moratorium's role in global e-commerce growth and maintaining an open internet is overestimated. Growth has been driven more by technological breakthroughs (AI, 3D printing) and the COVID-19 pandemic, while an open internet depends more on data flow and localization regulations.

APA

Kaukab, R. S. (2024). Le moratoire de l'OMC sur l'imposition de droits de douanes sur les transmissions électroniques mieux comprendre les préoccupations des pays en développement. International Institute for Sustainable Development. https://www.iisd.org/fr/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission

Chicago

Kaukab, Rashid S. Le moratoire de l'OMC sur l'imposition de droits de douanes sur les transmissions électroniques mieux comprendre les préoccupations des pays en développement. International Institute for Sustainable Development, 2024. https://www.iisd.org/fr/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission.

Wikipedia

{{cite report |last1=Kaukab |first1=Rashid S. |title=Le moratoire de l'OMC sur l'imposition de droits de douanes sur les transmissions électroniques mieux comprendre les préoccupations des pays en développement |publisher=International Institute for Sustainable Development |date=October 2024 |url=https://www.iisd.org/fr/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{kaukab2024moratoire, author = {Kaukab, Rashid S.}, title = {{Le moratoire de l'OMC sur l'imposition de droits de douanes sur les transmissions électroniques mieux comprendre les préoccupations des pays en développement}}, institution = {International Institute for Sustainable Development}, year = {2024}, month = oct, url = {https://www.iisd.org/fr/articles/policy-analysis/wto-moratorium-customs-duties-electronic-transmission}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }