WT/GC/W/855/Rev. 2 
19 April 2023 
(23-2808) Page: 1/3 
General Council  Original:  English  
 
  
IDEAS TO REINVIGORATE THE WORK PROGRAMME ON ELECTRONIC COMMERCE  
COMMUNICATION FROM AUSTRALIA; CANADA; CHILE; COLOMBIA; COSTA RICA; GUATEMALA; 
HONG  KONG , CHINA; KOREA , REPUBLIC OF ; MEXICO; NEW ZEALAND; NORWAY; PERU; 
PHILIPPINES; SAUDI ARABIA, KINGDOM OF; SINGAPORE; SWITZERLAND;  SEPARATE CUSTOMS 
TERRITORY OF  TAIWAN, PENGHU, KINMEN AND MATSU ; THAILAND;  UNITED KINGDOM; UKRAINE 
AND URUGUAY  
Revision* 
The following communication, dated 18 April 2 023, is being circulated at the request of the 
above-mentioned delegations.  
 
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1  INTRODUCTION  
1.1.  At the 12th WTO Ministerial Conference, Members adopted a multilateral decision on the 
extension of the E -Commerce Moratorium and Work Programme .1 The decision calls for the 
reinvigoration of the work under the Work Programme on Electronic Commerce, based on the 
mandate as set out in WT/L/274 and particularly in line with its development dimension; as well as 
intensifying discussions on the issues specific to the moratorium.  
1.2.  This decision provides an opportunity for Members to refocus the existing discussions under 
the General Council to pay specific attention to the trade -related aspects of the development 
dimension of digital trade. Through this communication, the co -sponsors wish to present possible 
topics relevant to the development dimension and to the moratorium  that Members could discuss in 
the dedicated e -commerce sessions under the General Council, in support of the implementation of 
the MC12 Decision. Such discussions would help to deepen understanding of Members ' views on key 
issues, share best practices and  increase the overall understanding of relevant trade -related aspects 
of e-commerce and the moratorium. The global economic recovery will depend on inclusive and 
sustainable cooperation and collaboration on trade, including digital trade. The co -sponsors a re 
looking forward to engaging constructively and actively on the discussion related to the E -Commerce 
Work Programme and the Moratorium. The following is presented without  prejudice to the respective 
positions of co -sponsors with regards to the specific i ssues referred to in the communication.  
2  DISCUSSION ON THE DEVELOPMENT DIMENSION OF ELECTRONIC COMMERCE  
2.1.  The expansion of digital trade has helped reduce the costs of engaging in international trade, 
facilitate d the integration to global value chains (GVCs ), and connect ed a greater number of 
businesses and consumers globally. More specifically, it has offered the potential to help micro, 
small, medium enterprises (MSMEs) overcome the challenges of scale and distance, selling products 
direct ly to consumers o nline, and facilitate business -to-business transactions. Thereby, t he 
development of digital trade  has presented particular opportunities for those who may have been 
disadvantaged or under -represented under traditional trading models, including women , indigenous 
peoples  and those in isolated , rural areas. At the same time, the digital transformation  of trade  is 
posing various challenges to policy makers to provide conducive and  secure  digital trade 
 
* This revision is to add  Saudi Arabia, Kingdom of,  as a co-sponsor to the communication.  
1 WT/MIN(22)/32 . WT/GC/W/855/Rev.1  
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  environment, for both businesses and consumers. It is impor tant to recognize that the level of 
readiness in electronic commerce varies greatly among WTO Members . The COVID -19 pandemic has 
exacerbated these challenges, particularly for developing Members, including LDCs, and " has 
highlighted the crucial importance of the digital economy and the urgent need to bridge the digital 
divide both within and across countries. The pandemic has accentuated existing questions about the 
extent to which small producers, sellers and consumers in developing countries, p articularly in LDCs, 
can benefit from the opportunities that e -commerce provides ".2 It has further demonstrated the 
importance of open and resilient supply chains and a strong rules -based multilateral trading system.  
2.2.  Trade will continue  to play an importa nt role as a driver not just of economic recovery, but also 
of poverty alleviation. The 2030 Agenda for Sustainable Development recognizes international trade 
as an engine for inclusive economic growth and poverty reduction, and an important means to 
achieving the Sustainable Development Goals (SDGs). The WTO is contributing to the delivery of the 
SDGs and on development more broadly by fostering a rules -based, open, non -discriminatory, 
transparent, predictable, and equitable multilateral trading system.  In that context, the WTO, 
including through its agreements, plays a key role in supporting developing Members ' better 
integration into the multilateral trading system and in reducing the digital divide.  
2.3.  The use of digital tools is now prevalent in all secto rs of the economy and affects all trade. The 
impact of WTO rules and commitments, such as the e -commerce moratorium, but also rules 
contained in other agreements such as the GATS and the TFA, is therefore not limited to a particular 
sector or subsector of the economy, but rather contributes to an overall enabling environment for 
trade and economic development.  
2.4.  The mandate of the Work Programme on E -Commerce offers a suitable framework for Members 
to exchange views and information on key trade -related aspec ts of the development dimension of 
digital trade. Within this framework  and in alignment with paragraph 13 of the MC12 Outcome 
Document ,3 attention should also be given to how digital trade can foster opportunities for wom en's 
economic empowerment and for  MSMEs. Based on interests expressed through consultations as well 
as past discussions and communications under the Work Programme on E -Commerce, WTO regular 
bodies and the WTO Aid for Trade Global Review, t he discussions under the development dimension 
could focus around the following thematic areas : 
• Reducing trade -related barriers faced by MSMEs and under -represented groups, to 
strengthen participation in digital trade, particularly in developing Members, 
including  LDCs;  
 
• Best practices on how trade and r elevant regulatory measures can enhance digital 
connectivity and inclusion;  
 
• Best practices on how digitalization can support further trade facilitation ; 
 
• Building digital capability and skills to harness digital trade opportunities . 
2.5.  This list does not constitute an exhaustive list of topics that the co -sponsors could engage on 
further understanding how digital trade can be a valuable tool for Members' sustainable economic 
growth. Recognizing other interests expressed by Members, engag ing on key elements that 
contribute to build consumers trust such as online consumer protection, and inviting the WTO 
secretariat to present on initiatives to bridge the statistical data gap on electronic commerce, 
particularly for LDCs, could complement t he thematic areas proposed in this communication.  
3  DISCUSSION ON THE MORATORIUM  
3.1.  Since 1998, WTO Members have periodically taken decisions to continue their practice of not 
imposing customs duties on electronic transmissions. This has contributed to ensurin g certainty and 
predictability for businesses and consumers. As Members seek to intensify discussions on the 
moratorium, the co -sponsors reaffirm the importance of basing these discussions on evidence and 
facts, including inputs from other relevant interna tional organizations and academia, and continuing 
 
2 WTO Secretariat Information Note on E -Commerce, Trade and the C OVID -19 Pandemic . 
3 WT/MIN(22)/24 . WT/GC/W/855/Rev.1  
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  to engage in a holistic approach that takes into consideration the economic impact of electronic 
transmissions and the non -imposition of customs duties on such transmissions. In this context, the 
co-sponsor s would like to draw Members ' attention to the communication "Broadening and 
Deepening the Discussions on the Moratorium on Imposing Customs Duties on Electronic 
Transmissions " submitted on 29 June 2020 .4  
3.2.  The co -sponsors note that some Members have raised concerns regarding the potential loss of 
government revenue associated with the digitization of goods and the non -application of customs 
duties on their cross -border trade. The co -sponsors would welcome further exchanges of best 
practice among inter ested Members on specific internal WTO -consistent taxes that are also 
compatible with the moratorium. Several Members, including through the LDC communication ,5 have 
signalled an interest to further understand "the ability […] to apply internal taxes".  
3.3.  In this respect, discussions on the moratorium could cover the following areas:  
• The impacts of the moratorium, which offer the possibility for Members to share views on 
its scope and definition;  
• Lessons learned from businesses, particularly from MSMEs in developing country 
Members, including their views on the potential pitfalls of digital regulatory fragmentation;  
• Continuation of the exchange of best practices in establishing and implementing internal 
non-discriminatory, WTO -consistent taxes on electronic  transmissions .6  
4  STRUCTURE OF THE DISCUSSIONS  
4.1.  The existing  discussions under the General Council offer the best structure to explore the 
horizontal and broad trade -related aspects of the moratorium and digital trade. To enrich discussions 
based on Membe rs' proposals, various configurations (e.g., workshops, seminars, informal 
open-ended meetings, etc.) under the GC dedicated sessions should be considered in order to 
encourage the participation of relevant subject -matter experts, the private sector, and o ther 
international organizations . The co -sponsors recognize that the mandated WTO regular bodies under 
the Work Programme on E -Commerce can complement this dialogue by focusing on specific elements 
of digital trade relevant to the work of the respective bo dies, other than the moratorium . 
4.2.  Mindful of the objective to intensify the discussion ahead of MC13, the co -sponsors encourage 
holding dedicated sessions on a quarterly basis, based on Members ' submissions, and with sufficient 
time to allow for proper prep aration.  
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4 WT/GC/W/799/Rev.1 . 
5 WT/GC/W/787 . 
6 https://www.wto.org/english/tratop_e/ecom_e/e com_5july21_e.htm .