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.
Some goods which need to be brought into a country for certain specific reasons (an exhibition, commercial demonstration, humanitarian mission, etc.) are exempt from Customs duties under the express condition that they are re-exported within a specified timeframe. This is what is known as the temporary admission procedure.
The Convention on Temporary Admission signed in Istanbul on 26 June 1990 provided a means of bringing together and simplifying, various instruments governing temporary admission which were already in existence at that time.
The most important tools covered by the Istanbul Convention are the ATA carnet (for goods) and the CPD carnet (for vehicles), which are standardized documents used by Customs services to check temporary admissions. Nevertheless, many problems have been encountered with the application of the Convention in the field, and with the use of the carnets in certain specific circumstances.
The training is therefore focused on the very practical issue of the use of ATA and CPD carnets, with lessons dealing in detail with the documents themselves and how they are used in different situations.
It should take around 6 hours to complete this course.
Duration: 6 hr
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
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