WT/GC/W/ 911 
 
1 December 202 3 
(23-8199) Page: 1/2 
General Council  Original: English  
 
WORK PROGRAMME ON ELECTRONIC COMMERCE  
COMMUNICATION FROM SOUTH AFRICA  
The following communication, dated 1 December 2023, is being circulated at the request of the 
delegation of South Africa . 
 
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DRAFT MINISTERIAL DECISION  
The Ministerial Conference : 
 
Recalling  the "Work Programme on Electronic Commerce " adopted on  25 September 1998  and 
subsequent Ministerial Declarations and Decisions on the Work Programme,  
  
Concerned  with the deep digital and technological divide afflicting developing  countries including 
least-developed countries (LDCs) and noting the need to address the same,  
  
Recognising  the uneven spread of global electronic commerce and inequitable gains arising from the 
digital economy,  
 
Concerned by the impact of the moratorium on customs duties on electronic transmissions which 
provides the global tech firms with a distinct unfair ta x advantage over local competitors in 
developing countries and hampers digital industrialisation,  
 
Further concerned  that transactions of most global platforms are channelled through to a global 
entity, th us depriv ing the importing country of corporate tax  revenue , hindering developing countries 
in their efforts to support digital industrialisation initiatives,   
 
Noting that the OECD/G20 initiative to address the tax challenges , whilst a useful step , will not result 
in developing countries individually benefiting to any material extent and does not resolve the 
fundamental problem generated primarily by the lack of digital tariffs  which can enable more 
sustainable promotion of investment in developing countries,       
Acknowledging  the importance of work under the Work Programme in examining trade -related issues 
relating to global electronic commerce, taking into account the economic, financial, and development 
needs of developing countries,  
 
Emphasising  the need to preser ve policy tools to promote digital industrialisation and inclusive 
participation in the digital economy,  
 
Decides as follows , we 
 
1. agree t o terminate the moratorium on the imposition of customs duties on electronic 
transmissions.  
 
2. further  agree to re -invigorate the work under the Work Programme on Electronic 
Commerce, including the  development -related issues under  it, based on the mandate 
set out in WT/L/274 .  WT/GC/W/ 911 
 
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3. instruct  the General Council to deliver concrete outcomes on the implementation of the 
Work Programm e on all the issues allocated to the relevant WTO bodies by 
December  2024. 
 
4. agree to establish a Fund that accept s voluntary contributions  from developed countries 
and developing  countries in a position to do so  to provide developing countr ies including 
LDC Members with targeted support to  address the digital divide and promote 
investments in developing domestic SME platforms in developing countries.  
 
5. agree that all leading platforms must promote greater levels of participation and 
promotion of historically disadvantaged SMEs on digital inf rastructure through among 
other s, funding via fee rebates for onboarding and subscription, and ad credits or 
targeted promotions and to improve the visibility of developing countries including  LDCs 
apps through a local app curation and provision of ad cre dits, as well as through 
promoting technology transfer .  
 
 
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