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.
“This module helps the learner to understand that, beside the fulfilment of the origin criteria and the procedural requirements (i.e. certification of origin), there is in most cases a third criterion to be fulfilled: the transport rules.
These rules impose an administrative requirement to prevent the circumvention and manipulation of originating goods during transport. The material also demonstrates that these rules vary.
The rules require a good to be transported directly or allow it to be transported through FTA partner territories or via a non-contracting country under certain circumstances. A quiz is also included to test your knowledge.”
Duration: 20 min
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
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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