A Study on the Imposition of Customs Duties on Digital Services under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994)

Digital services are being traded internationally. Currently, there is active discussion about the imposition of customs duties on digital services, but no consensus has been reached. This study aims to propose solutions for imposing customs duties on digital services. Specifically, it suggests expanding the definition of ‘imported goods’ under the World Trade Organization (WTO) Customs Valuation Agreement to include digital services. Through this, the study seeks to ensure fairness and transparency in international trade and to realize sustainable development and fair taxation in the digital economy.