Tariffs on online commercial transactions divide WTO member countries. Since 1998, countries have agreed on a moratorium, but it expires at the end of February 2024.
The overwhelming majority of countries refuse the introduction of customs duties. While emerging countries, such as India, Indonesia, Pakistan and South Africa, would like to benefit from it. But a study estimates that it is VAT which would be a more effective means of generating public revenue, and not customs duties, according to the United Nations Conference on Trade and Development (UNCTAD)