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