   
  
WT/MIN(24)/38  
WT/L/1193  
 
4 March 2024  
(24-1989) Page: 1/1 
Ministerial Conference  
Thirteenth Session  
Abu Dhabi, 26 February -2 March 2024    
 
WORK PROGRAMME ON ELECTRONIC COMMERCE  
MINISTERIAL DECISION  
Adopted on 2 March 2024  
The Ministerial Conference  decides  as follows:  
 
We agree to continue to re -invigorate the work under the Work Programme on Electronic Commerce, 
based on the mandate as set out in WT/L/274 , and with particular focus on its development 
dimension, taking into account the economic, financial and development needs of developing and 
least-developed country Members.  
 
We welcome  the constructive engagement in the Dedicated Discussions which included the exchange 
of experiences and submissions on several e -commerce -related topics and agree to deepen such 
discussions on e -commerce -related topics as identified by Members building on work from previous 
Dedicated Discussions. We agree to hold further discussions and examine additional empirical 
evidence on the scope, definition, and the impact that a moratorium on customs duti es on electronic 
transmissions might have on development , and how to level the playing field for developing and 
least-developed country Members to advance their digital industrialization.  
 
We take note of the workshop held under the Work Programme with dif ferent intergovernmental 
organizations. In that regard, we call for continued collaboration with them . We agree to engage on 
the main trade -related challenges faced by developing and least -developed country Members in the 
development of their digital econo my, including the need for training and technical assistance, and, 
as a priority, identify gaps in support of addressing the digital divide, including for micro, small and 
medium -sized enterprises to realize the potential of the digital economy.  
 
We instr uct the General Council to hold periodic reviews on the Work Programme, including based 
on reports that may be submitted by the relevant WTO bodies, with a view to presenting 
recommendations for action to the next Session of the Ministerial Conference.  
 
We agree to maintain the current practice of not imposing customs duties on electronic transmissions 
until the 14th Session of the Ministerial Conference  or 31  March 2026 , whichever is ea rlier. The  
moratorium and the Work Programme will expire on that date. 
 
__________  