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.

Harmonized System Advanced: Plastic, rubber, skins, wood and paper – Sections VII to X (Chapters 39 to 49)



The main aim of this course is to help trainees use the Harmonized System (HS) Nomenclature in a consistent and effective manner and thus facilitate the classification of internationally traded goods.


  • Provide trainees with the necessary tools to understand the classification of plastic, rubber, skins, wood and paper.
  • Provide trainees with effective and suitable resources to understand and master the commodity classification methodology.
  • By means of goods classification exercises, equip trainees with the knowledge required to apply the Harmonized System Nomenclature correctly.

It is highly recommended that trainees begin studying the Harmonized System by the WCO HS Foundation Course which provides an introduction to all the most essential basic concepts of the HS, main categories of commodities, common challenges faced by HS users when classifying products in the HS, as well as the organization of tariff classification work.

This course was developed under the framework of the EU-WCO Programme for Harmonized System in Africa (HS-Africa Programme), funded by the European Union.

Modules included:

  • Section VII (Chapters 39 to 40): Plastics and articles thereof; Rubber and articles thereof
  • Section VII (Chapter 39): Plastics and articles of plastic
  • Section VII (Chapter 40): Rubber and articles thereof
  • Section VIII (Chapters 41 to 43) – Raw hides and skins, Leather, Furskins and articles thereof; Saddlery and harness; Travel goods, Handbags and similar containers; Articles of animal gut (Other than Silk-Worm gut)
  • Section IX (Chapters 44 to 46) – Wood and articles of wood; Wood charcoal; Cork and articles of cork; Manufactures of straw of esparto or of other plaiting materials; Basketware and wickerwork
  • Section X (Chapters 47 to 49) – Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard and articles thereof
  • Course certificate
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