Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter
Section C: creating a conducive environment for electronic commerce – Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter

Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter 12.11: Article 12.11: Customs duties on electronic transmissions

Each Party must maintain its current practice of not imposing customs duties on electronic transmissions between the Parties, a practice in line with the WTO Ministerial Decision of 13 December 2017 on the Work Programme on Electronic Commerce (WT/MIN(17)/65). A Party may adjust the practice in light of further WTO Ministerial Decisions on the moratorium, and the Parties must review the Article in light of such decisions. The Article does not stop a Party imposing internal taxes, fees or other charges on electronic transmissions consistently with the Agreement.

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