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 – Origin Certification (Module 6)



By the end of this lesson the learner should be able to list the three main elements of preferential origin legislations and know that one part is devoted to the certification of origin, describe in general who needs and issues a proof of origin in the context of preferential and non-preferential origin according to various systems for the issuance of proofs of origin, explain the characteristics of the different systems for certification of origin in the preferential and non-preferential context, and distinguish between the substantive and formal requirements to issue preferential and non-preferential proofs of origin. A quiz is also included to test your knowledge.


Additional information

Product Type




Duration: 30 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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