On July 10, 2019, USTR initiated an investigation into the Digital Services Tax (DST) under consideration by France. On December 2, 2019, USTR completed the first segment of its investigation and produced a report concluding that France's Digital Services Tax is unreasonable, discriminatory, and burdens U.S. commerce.
USTR had proposed to impose additional tariffs of up to 100 percent on products of France to be drawn from a list of 63 tariff subheadings with an import value of about $2.4 billion. Following public comments and further review, USTR has now determined to impose a 25 percent additional tariff on 21 tariff subheadings with an import value of about $1.3 billion.
This tariff will be suspended until January 6, 2021 to allow time for bilateral and multilateral discussions “that could lead to a satisfactory resolution of this matter.” However, France is set to begin collecting a digital services tax in mid-December 2020, increasing the likelihood that the U.S. will proceed with plans to impose the 25% additional tariff.
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