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 XV explains base metals and articles of
base metal. This section covers base metals (including those in a chemically
pure state) and many articles thereof. The section also includes native metals
separated from their gangues, and the mattes of copper, nickel or cobalt.
Metallic ores and native metals still enclosed in their gangues are excluded
(headings 26.01 to 26.17).
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