In between meetings of the Ministerial Conference, the General Council serves as the highest organ of the World Trade Organization. Since 1998, the General Council has been dealing with electronic commerce (e-commerce). Its mandate to do so came with the 1998 Geneva Ministerial Declaration on Global Electronic Commerce, which read:

"Ministers,

"Recognizing that global electronic commerce is growing and creating new opportunities for trade,

"Declare that:

"The General Council shall, by its next meeting in special session, establish a comprehensive work programme to examine all trade-related issues relating to global electronic commerce, including those issues identified by Members..."

"Without prejudice to the outcome of the work programme or the rights and obligations of Members under the WTO Agreements, we also declare that Members will continue their current practice of not imposing customs duties on electronic transmissions."

This decision was repeated in item 34 of the 2001 Doha Ministerial Declaration:

"We take note of the work which has been done in the General Council and other relevant bodies since the Ministerial Declaration of 20 May 1998 and agree to continue the Work Programme on Electronic Commerce... We declare that members will maintain their current practice of not imposing customs duties on electronic transmissions until the Fifth Session."

Specifically, the 1998 Geneva Ministerial Declaration directed:

"The work programme will involve the relevant World Trade Organization ('WTO') bodies, take into account the economic, financial, and development needs of developing countries, and recognize that work is also being undertaken in other international fora. The General Council should produce a report on the progress of the work programme and any recommendations for action to be submitted at our third session..."

Further direction was given in the 2001 Doha Ministerial Declaration:

"We instruct the General Council to consider the most appropriate institutional arrangements for handling the Work Programme, and to report on further progress to the Fifth Session of the Ministerial Conference..."