ABSTRACT

Since 1998, there has been an understanding between WTO member states regarding the upholding of a moratorium on tariffs when it comes to e-commerce. Originally intended as a temporary measure until the WTO could finalise an international agreement on e-commerce, the slow progress on the latter led to the WTO member states constantly renewing the supposedly temporary measure. This has not been to the preference of several developing countries, who have increasingly challenged the moratorium or have attempted to redefine its scope. The purpose of this paper is to examine the status quo, whether it can or should be maintained, and to highlight the various issues faced by the involved countries. By formulating these aims into three research questions and through an analysis of the official WTO documents and literature on the matter, the author aims to shed light on this situation and examine the potential future paths the e-commerce tariff moratorium could take.

keywords

WTO, tariff, e-commerce, moratorium, digital trade, international trade law

CITATION (MLA)

Hajdu, Gábor. “The WTO E-Commerce Tariff Moratorium: Permanent Fixture or Temporary Stopgap?” Jog–Állam–Politika: Jog- és politikatudományi folyóirat, vol. 18, no. 1, 2026, pp. 41-57. https://doi.org/10.58528/JAP.2026.18-1.41.

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