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.

Customs Transit – Information Sharing, Guarantee and Formalities



“This module focuses on the first three of the pillars mentioned in the first module. The first topic highlights the benefits of Effective information sharing between customs offices, between the transport operators and Customs, and through international cooperation. The Guarantee system is then presented with examples of how this is administered internationally and by some individual countries.The final topic in this Module looks at Customs formalities, showing how international conventions are implemented.

A quiz is also included to test your knowledge.”


Additional information

Product Type




Duration: 70 min


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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