Important

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.

Integrity in Customs

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Description

Customs are generally entrusted with three key missions: revenue collection, trade facilitation and society protection. To effectively meet these expectations, a high level of integrity is critical. The perceived lack of integrity and/or presence of corruption can destroy the legitimacy of a Customs administration and severely limit its capacity to effectively accomplish its core missions. The overall objective of this e-learning is to create awareness on the importance of integrity in Customs and emphasize the use of WCO’s integrity development tools and instruments, including the WCO Revised Arusha Declaration as a key instrument in promoting integrity within Customs administrations.

Course duration: 2 hours

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Additional information

Language

English

Product Type

Course

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