国际商会国际仲裁院-对服务进口征收关税的实际困难

•••••Practical Difficultiesin Applying Tariffsto Services ImportsBriefing noteExecutivesummaryFifaita te: oprdy tariffs to imrx:rted Fevirae fare s' nific: nt struat.It, hgral, an:l perctinrl Lacimie s.Unlike cooc e, servos are intangilsle:. o'ter dleliverod dligital y r thrcugn tht: Toven: ofpeop = crc lock consistant voluation meca1'sms and tox point whan cr=ssng the lcrderto aly ci tcirit. pcirticulc rly for besooka, bundled, or irt ra--im trginsotions.No cumliy apF: ics boidor-style lcif[s l:> srv cos in t syslerotic wcv, whet oronrlshave expari nertec with tani't-like meosL re: sJer ds digital servce: xes (CsTs) orcnforconc'l, cosls.Impl:Tcnt'rg s vicc toriffs woull quire 1ow loga "r'cw ks. oxtunsivc cioss secte lThe wTO Moretoril.m or Ci.stans uties n Fleatranic Trcr smissi:ns, r plcce sir ar 1998.ne sso oa p[r ueo S x ginnovcrior, cind rerluc: tne ris: of negulatory fragmentation, Services trade: A foundation of the modem economyServiuas oouu dn, f: ror than 50x cf g ubxal lrodu ena waluc ud, tasis. auceiciis I'rCECD. They power venvthing fra f'rcrce cnc logjistics t hea thccre, c Lcatio1. d nc saftwd F.D gilclly ce ivo c sevicos g1ow al an cvclago GrlJc rale of 8.1% bolwoc12005 ar'd 2022, Ivurlyc ot ole the growth rote of gosc : tr ide cvr the sa're puriwd. Ir over 50 ecuncmios iniclucding theUs. UK, a nc Inclid. se'vice: Axpoits now exceed good: expoits.Sevices cre also essential enab:lers cicress :ne ecorcmy providing the ir 3.is thst rakeranutcsturirg. agricultui9, ond cormgrc9 rmc rg etticie 1 cand cempet'tivg. Vore thar 30.s ot :1e vc JeMicr>, 5mall-, caxd rkedium-sizerl ep: as ( SFs). in poitirculor, rely or cr>-borde: s:vicos cl auoougdo Dos puo seon coeu o secde>. o J puo 'sueucd p,p'Bndco poFor example, 9c% ct -comrerce sellers cn mc,cr globcl plctrcmm d e Ms vlEs. Pratactirg tha opennescT this tcsys.cn is e csgenticl [cr S: obal cleve:ornenl, inoricr. rirk: inr sion.Can services be tariffedand should they?Ir thes y. goveamme 1s aar a.temot co tax cross-lkorcar services. oJ: in prc:'ce, opo ying t crliticncltar'ffs t> svices is; cscil v, str.ictum ls, and opt:ri s ly trwkakle, Services arc rirsi> o, flcrGcliverxd cig lally c I'1'cugh the noveirenl of pcx: , Gr'c las <a c cc' soinl f irior, raking -cr11turcc rmentc ly inaompatiole wth border- oo sed torift systerms c esigr ed for g sods. Thara '# no globolclissif'carian syse quivalen: 2 the Fc nmor'za:l System. on 'se'atisrol y 5rc crd'erd1Jrcrica r1cotr-sd f cl:issif ying trac d prodlu sts, ard sarvicus arg cfte1 invcicud ir non steinceirctoys cr ourd ed wi:1 sthar preducts, *urthur cormpl'cating entorcement.Fvrr wren gave'rmen:s ty ta irpcsr teriff- ike Mrasuras—si.ich cs cl'gite:l services tixesg* withhc cing regirieg—tfay toce high ckirinistrct've ccats, legal chsllenges, cined -isks ot'rterotior al retal ictic 1. Thece ap orodcres oiter viclaote estaiblishec rules cr contlict with crdc ecrdtaxcgreremetsBoyorid fos bili.y. I'org is ri strcgl coonoris arstime, tgcirs, seic Iciffs, Servieos c vi.alendo ar= ot orod Jctivity. innova:or. ond inclusicn. T1ey ciosouit tor more :cr hal' o' g oll roclec valle-c dded oasis cr d undenpin sector *angi ng f cm mdnutacturingit logjistic. Impsi ngla-ifls wo d aise scsts. f'agarier'l globc suohy cl ains, c'lc disprcx'lk ialely har MSMEs cndCve sping eccnorie thot rely or otffa'dable ersrs-borcle* services. In ehort: servicag can'trealistically be tariffedand they shouldn't be.Why can't services be taxed at the border like goods?Gcdls ar [pryscal, duckaraud ot cuutors, ckaw'fiod uur u g obol y hrmon'sud 5ystcn. a'id.s.ncl papung Jo aScan onaunnqe Ag pmajic pun naa. Inul uo.l1.! paaap 'sjes.l..cgrce'rcrts. Mer'y services aro clso nun-rival ond 1or-uxc Jcc ole such as dig tul co1un: r cloudvall.e. Ta s dpsies cr"css a wide srectum: fro m tmic tional serv ces like outeaurceel numcnJ.1e 2325 Ir-vut uul Eillivult's i.μul:'ry sunils .u S-Iri: es 1rrult: 2 csouicus suipror, le lss -ypicol digilal swrv cus sjcl tis la'g c.ud sou cl n, rierkoliig utnipxiglls'tr by agsr cies baised aorsc d. Ihese ca'T'pc'gr's a' 1ghly cuso'r sd, priced ay perrormkr'ceTa:rica, ond aften raly or lea infli.ancars or rrgin -apaciia: cantent—making it d fficul: : pir pain:wnere the service wos cleliverec orhow ro cssi: it cl ar vall.e for imice cincl taxc:'crn purposes.Is there a global classification system for services like there is for goods?No. The Hainmonizec: Syate m [Hs), goverrec: by thr. Ve c Customs C c nizatior. is c tra:ty-l:ase:]framew' that provicles d cletailec fromewvork fe alass fyire gexocls. Ir con:rs:. services urcer :neW1O Ger'zrc Agreemer: sn Irade i1 Services (G4 Is; still gly or s provisierc ckass ticcticn syscem --tre UN's Ce1ral Procluct Class'tiaatior (CPC). The CPC wos oasigned to ba usec by sta:'stiss agensies,rot trade enfocr:mert, 4 =nctior ng service ciff re me woc: Ireat.i'e rkeeloping c: entir: y ,what do raal-world examples-like film production or softwaredevelopment -tell us about the impracticalit