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.

Cours d’évaluation en douane



Ce module vous aidera à comprendre le concept d’évaluation en douane ainsi que les fondements et la structure de l’Accord sur l’OMC. Un quiz est également inclus pour tester vos connaissances.

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Durée: 15 hr


Résolution d'écran : 1020 x 768 (ou plus)
Connexion Internet : 4 Mo (mégabits) ou plus

Système opérateur

Windows XP ou supérieur

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