Since 1998, WTO Members have had a mutual agreement to refrain from imposing customs duties on electronic transmissions.

Duty-free treatment for products delivered electronically helps spur economic activity. However, as products increasingly flow across borders electronically, patterns of trade change, threatening old interests and giving rise to new ones. WTO members are naturally jockying for position as they study how previously agreed trade rules apply to this form of commerce.

Ongoing discussions focus on the following issues, among others (as reported on the WTO website): "classification of the content of certain electronic transmissions; development-related issues; fiscal implications of e-commerce; relationship (and possible substitution effects) between e-commerce and traditional forms of commerce; imposition of customs duties on electronic transmissions; competition; jurisdiction and applicable law/other legal issues."