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.
This course contains both the Harmonized System Foundation – General Considerations Course and Harmonized System (Foundation) – Specific Categories of Commodities.
Specific Categories of Commodities