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.
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.
It should take around 4.5 hours to complete the course.
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.
The HS Foundation Course course can be used in conjunction with the WCO HS Advanced Courses containing more detailed information with regard to the scope of individual Sections and Chapters of the Harmonized System.
Duration: 4.5 hr
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