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.

Section XI (Chapters 50 to 55): Textiles and textile articles



Chapters 50 to 55 cover the various textiles in
order, i.e., those of animal origin, those of vegetable origin and those of
chemical origin, in the form of raw materials, intermediate products, ordinary
yarn and ordinary woven fabrics.

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Duration: 65 min


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