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D Are there tariffs on software delivered electronically?

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D Are there tariffs on software delivered electronically?

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Currently, no. All members of the World Trade Organization (WTO) have agreed on a temporary moratorium on customs duties on electronic transmissions. This moratorium was most recently extended in November 2001 in paragraph 34 of the WTO Doha Development Agenda: “We declare that Members will maintain their current practice of not imposing customs duties on electronic transmissions until the Fifth Session.” The fifth session will take place in Mexico in the fall of 2003. The United States will continue to push for a permanent moratorium.

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