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 Verification (Module 7)



This module gives an overview of the major types of verification procedures existing in the world today. It explains the major difficulties in preferential origin verification. The module provides a general description of the verification methods and lists the tasks of the practical verification processes in sequence. It explains the positive effects of a central office responsible for the coordination of verification. The module describes how risk indicators can help in the identification of potential verification targets. 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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