Public Hearing in the Section 301 Investigation of France’s Digital Services Tax

USTR has determined that France's Digital Services Tax is actionable under Section 301, finding it discriminatory against U.S. digital companies. Importers of French goods face potential exposure to additional retaliatory tariffs if USTR proceeds with proposed measures.

The investigation concerns France's Digital Services Tax as applied to U.S. technology companies. USTR's actionability determination opens a public comment period specifically on potential additional tariffs on French goods.

• USTR initiated the Section 301 investigation on August 19, 2019, to assess whether France's DST unfairly targets U.S. technology companies and burdens American commerce.
• USTR issued a formal determination on January 7, 2020, concluding that France's DST is discriminatory against U.S. digital companies and is actionable under Section 301.
• Following the actionability determination, USTR opened a public comment period on potential retaliatory measures, including additional tariffs on French goods.

Direction: USTR's actionability finding under Section 301 signals that retaliatory tariffs on French goods are under active consideration, with a public comment process underway to inform the scope of any such measures.