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.
“Upon completion of this module, you should be able to understand the definition of importation of:
• imported goods for home use;
• re-imported goods in the same state;
• goods imported for specific purposes which get relief from duties and taxes.
A quiz is also included to test your knowledge.”
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