世界各国对跨境数字产品的海关监管出现比较大的差异。美国积极倡导全球数字贸易“零关税”政策，欧盟处于“中间派”，主张对数字产品保持暂时性零关税的立场，大多数发展中国家属于“征税派”。WTO各个成员方分歧较大，内部并未对该问题形成统一的立法决策。但是，美国、欧盟以及WTO多数成员方采取对跨境数字产品征收增值税（或销售税）的规则。鉴于中国尚未制定数字产品具体监管规制，可以借鉴欧美等国家的海关监管规制，尽早出台数字产品贸易监管规制，应保持“保守的、暂时性零关税”现状，对数字产品征收增值税，以消费地税收管辖权为征税标准等原则，从而保护民族产业，适应互联网产业的发展需求，获得制定国际数字产品贸易规则的话语权。
Policies of customs supervision in various countries are quilt different. For example，about the cross-border digital products，U.S. A persists in “permanent-zero-tariff”，EU insists on “temporary-zero-tariff”，developing courtiers agree with “tariff collection”. Those different opinions leading to that WTO still has no legal provisions on it. At the same time，either U.S. A or EU collect sales taxation or VAT taxation for digital products to protecting local information industry and increasing government finance. Therefore，the advices which are drafting the regulations for digital products，collection VAT by the customers’ location are given based on the situation that China has no customs’ rules about digital products until now，nether tariff nor VAT.
