Simon J. Evenett | 22 Nov 2021

At the 12th Ministerial Conference of the World Trade Organization (WTO) members are due to decide whether to extend the Moratorium on customs duties on electronic commerce. Some members with reservations about granting an extension have noted the potential loss in customs revenues arising from the Moratorium, amongst other considerations. The focus of this note is on research purporting to demonstrate that the Moratorium is depriving developing countries of significant amounts of customs revenues.