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This week, the @wto General Council will meet to discuss the ‘Moratorium on Customs Duties on Electronic Transmissions’. I studied the impact of customs duties for digitizable products and electronic transmissions in Egypt and Vietnam for @DalbergTweet: 
Some WTO members voiced concern over fiscal revenue losses from the digitization of trade, which has led to an increased focus on the impact of revenue losses for governments from digitizable goods trade.
Unfortunately, there have so far only been few studies informing this debate, notably by @rashmibanga, @jlopezgonzalez1 & @andrenelli95, and @leemakiyama & @badrinarayanang.
However, they only look at the macro level. Country case studies can help to shed further light on the limitations and opportunities for developing countries. These findings for Egypt are Vietnam should inspire other countries to conduct their own cost/benefit analysis:
There has been no significant decline of digitizable goods imports in Egypt and Vietnam over the last twenty years
Potential customs revenue from digitizable goods imports in Egypt and Vietnam has declined due to trade liberalization, but the amounts are insignificant.
Regional Trade Agreements commit Vietnam to abstain from duties on electronic transmissions with its major trading partners. Egypt may have commitments under forthcoming rules for the African Continental Free Trade Area.
GATS commitments for the ‘content’ of electronic transmissions limit the scope of customs duties that Egypt and Vietnam could collect.
Cross-border collection of VAT on digitally traded goods and services is a better path to generate non-trade distorting fiscal revenue from the digital economy.
See the full study here: https://www.researchgate.net/publication/346787138_New_evidence_on_the_impact_of_customs_duties_for_digitizable_products_and_electronic_transmissions_The_cases_of_Egypt_and_Vietnam
