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 Valuation – Customs Valuation Administration and implementation (Module 7)



In this module, you’ll learn about the implementation and administration of the Agreement. You’ll also learn about the Technical Committee on Customs Valuation and the rules that Members’ Customs administrations must follow.

This is all set out in Part II of the Agreement, which contains provisions about the administration of the Agreement, consultations and the settlement of disputes relating to the application of the Agreement by Members.

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