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.

RKC Specific Annexes, Module 1 – Arrival of Goods in a Customs Territory



“Upon completion of this module, you should be able to:

– Understand the main challenges of Customs, namely striking the right balance between the conflicting roles of trade facilitation and regulatory control.

– Understand how you can assist traders in fulfilling the formalities which precede the lodgement of a Goods declaration.

– Be familiar with the role of temporary storage of goods as a measure to facilitate the overall clearance process.

A quiz is also included to test your knowledge.”


Additional information



Product Type


Duration: 105 min


Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above

Operating System

Windows XP or higher

Browser Support

Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher


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