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.
Transit is a procedure which allows goods to move under Customs control from the Customs office of departure to the Customs office of final destination. Dysfunctional Custom transit procedures increase transportation costs and constitute a major obstacle to international trade. There has been considerable discussion in the international community around how to ensure a secure and efficient transit system.
This series of learning modules, based on the WCO Transit Handbook To Establish Effective Transit Schemes for LLDCs will teach you about the transit procedures and how they can be improved using international standards.
Duration: 3 hr
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher