"A Study on Establishing tariff and non-tariff barrier classifications for virtual goods and services"

Author(s)	Mr. Prashant Manohar Dalvi, Dr. Parag Ramesh Karulkar
Country	India
Abstract	In the expanding digital economy, classifying virtual goods and services for trade is a critical, unresolved issue. Unlike physical commodities, intangible assets such as in-game items, digital art, and software don't fit into traditional trade agreements like GATT and GATS. This paper proposes a new classification system for virtual trade, arguing that traditional tariff barriers are being replaced by restrictive Non-Tariff Barriers. Our research will categorize virtual goods by function and purpose, distinguishing between consumable items, durable goods, and transactional services. We'll then analyze emerging NTBs, including data localization, cybersecurity standards, and discriminatory platform regulations. By proposing this framework, the study aims to help policymakers and international organizations create a transparent and equitable global digital trade environment. This is essential to prevent fragmentation and foster innovation and cross-border commerce.
Keywords	GATT, Non-Tariff Barriers, Tariff Barriers, virtual goods, GATS
Field	Computer > Artificial Intelligence / Simulation / Virtual Reality
Published In	Volume 8, Issue 1, January-February 2026
Published On	2026-02-21
DOI	https://doi.org/10.36948/ijfmr.2026.v08i01.69598

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