Haura Syafa Diyanti, Sukarmi, Patricia Audrey Ruslijanto Fakultas Hukum Universitas Brawijaya Jl. MT. Haryono No. 169 Malang e-mail: haurasyafadiyanti@gmail.com Abstrak Jurnal ini mengangkat isu mengenai kedudukan moratorium on customs duties on electronic transmissions dalam WTO. Pertama, moratorium on customs duties on electronic transmissions masih memerlukan kepastian perihal klasifikasi “electronic transmissions” itu sendiri dalam kerangka perjanjian WTO yakni GATT 1994 terkait perdagangan barang (goods) atau GATS terkait perdagangan jasa (services) dan berdasarkan klasifikasinya untuk juga menentukan kesesuaian penerapan moratorium terhadap prinsip non-diskriminatif yang diatur oleh masing-masing GATT 1994 dan GATS. Kemudian, moratorium sebagai produk dari Deklarasi yang diadopsi oleh Ministerial Conference dalam WTO dianalisis untuk melihat kedudukan dan efektivitasnya sebagai praktik yang disetujui dan dilaksanakan oleh seluruh Negara Anggota WTO. Hasil penelitian melalui metode penelitian yuridis normatif dengan metode pendekatan perundang-undangan (statute approach), pendekatan komparatif (comparative approach), pendekatan konseptual (conceptual approach), dan pendekatan kasus (case approach) menunjukkan bahwa klasifikasi “electronic transmissions” lebih tepat jika diatur di bawah GATS sebagai jasa, dengan demikian moratorium sesuai dengan prinsip MFN dan National Treatment karena tariff bea masuk (customs duties) akan menjadi tindakan yang mendiskriminasi jasa atau produk electronic transmissions asing serta penyedia produk electronic transmissions asing. Moratorium on customs duties on electronic transmissions sebagai substansi dari the Declaration on Global Electronic Commerce dan tergolong sebagai produk Ministerial Conference merupakan soft law di WTO yang tetap memiliki efek daya guna dan terbukti relevan secara hukum. Kata kunci : Moratorium on customs duties on electronic transmissions, General Agremeent on Tariffs and Trade 1994 (GATT 1994), General Agreement on Trade in Services (GATS), World Trade Organization (WTO), E-commerce Abstract This research delves into the standing of the moratorium on customs duties on electronic transmissions in WTO. First, the moratorium on customs duties on electronic transmissions needs certainty in terms of the classification of electronic transmissions within the WTO agreement, the GATT 1994 regarding goods, or GATS regarding services. This classification is also intended to determine the irrelevance of the implementation of the moratorium related to the non-discriminative principle governed in each GATT 1994 and GATS. This moratorium as the product of the declaration adopted by the Ministerial Conference in WTO was analyzed to see the position and effectiveness as the exercise agreed upon and performed by all the members of WTO. This research employed a normative-juridical method and statutory, comparative, conceptual, and case approaches, revealing that GATS represents services and the moratorium is congruous with the principle of MFN and National Treatment since customs duties will discriminate services and products of foreign electronic transmissions as the substance of the Declaration on Global Electronic Commerce categorized as the product of Ministerial Conference as soft law in WTO with its efficiency and legal relevance. Keywords : moratorium on customs duties on electronic transmissions, General Agreement on Tariffs and Trade 1994 (GATT 1994), General Agreement on Trade in Services (GATS), World Trade Organization (WTO), E-commerce