Course Access

When you purchase this course, it will be available to you for 60 days from the purchase date.


In application of Article 13.1 of the EU Council Directive 2006/112/CE on the common system of the value added tax, all orders for goods and services provided by the WCO are invoiced exclusive of VAT since the WCO is regarded as non-taxable person in respect to the activities or transactions in which it engages as public authority within its scope of activity defined in the Convention of 15 December 1950 establishing a Customs Co-operation Council, even where it collects dues, fees, contributions or payments in connection with those activities or transactions.

Convenção de Quioto Revista – Anexo Geral



The Revised Kyoto Convention (CQR) is the starting point for modern and efficient customs regimes in the 19th century. XXI. Along with various international conventions and other instruments designed to harmonize and simplify the customs regime, the CQR plays a key role in defining basic principles for all customs regimes and customs practices.

The CQR is built on simplified and harmonized customs regimes, supported by predictability, transparency, partnership, risk management, maximum use of information technologies and other modern customs techniques.

This course outlines the fundamental elements of the CQR and the benefits derived from adopting these provisions in the context of customs modernization.

Additional information



Product Type



Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above

Operating System

Windows XP or higher

Browser Support

Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher


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