Additional information
Language | English |
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Product Type | Standalone |
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.
€78,00
Welcome to this module: an introduction to the course on “Customs Valuation”. In this course, you will learn about the WTO Customs Valuation Agreement and its valuation methods, as well as the various other associated articles.
This introductory module provides you with an overview of the WTO Customs Valuation Agreement. The Agreement constitutes the benchmark for a fair, uniform and neutral system for determining the Customs value of imported goods. This introductory module presents the structure and foundation of the Agreement, as well as the various concepts to which it refers.
First of all, you will learn about the definition of duties and values, and their connection to the Customs value. This will provide you with background to the Customs Valuation Agreement, which lays down all the rules of Customs valuation.
Language | English |
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Product Type | Standalone |
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