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.

Rules of Origin – Cumulation (Module 4)

20,00

Description

On this lesson, the learner will discover the differences between bilateral, diagonal and full cumulation concepts which are used worldwide, without promoting a specific model. The participant should appreciate the practical implications that cumulation imposes by providing an insight into the varied administrative approaches that are available. A quiz is also included to test the learner’s knowledge.

 

Additional information

Product Type

Standalone

Language

English

Duration: 25 min

PC

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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