The article discusses the costs and benefits of trade disciplines in electronic commerce, focusing on the impact of a moratorium on customs duties for digital products. Estimates show that implementing this moratorium could result in a loss of government revenue, but there are challenges in collecting tariffs on electronic transmissions. Barriers to cross-border data flows could also harm data-intensive industries and the economy. To support the digital economy, it is important for the country to back trade rules that enable cross-border data flows and invest in digital infrastructure for an efficient tax system.