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 general principles governing the outright exportation procedure.
– Be familiar with the export formalities to be completed under the normal procedure.
– Be familiar with ways of simplifying the formalities and the procedures.
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