国际商会ICC：2025年对服务进口征收关税的实际困难报告（英文版）

Efforts to apply tariffs to imported services face significant structural, legal, and practical bariers.Unlike goods, services are intangible, often delivered digitally or through the movement ofpeople- and lack consistent valuation mechanisms and tax point when crossing the borderto apply a tariff, particularly for bespoke, bundled, or intra-firm transactions.No country applies border-style tariffs to services in a systematic way. Where governmentshave experimented with tariff-ike measures-