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.
Base metals and articles of base metal. Chapters 78 to 81
cover particular unwrought base metals (lead, zinc, tin and other base metals)
and products of those metals such as bars, rods, wire or sheets, as well as
Chapters 82 and 83 cover certain specified articles of base
metal which, without regard to the nature of the constituent metal.
In order to classify articles of base metals, one should always check
first if they are covered in chapter 82 or 83, and if not, find the chapter
related to their constituent material.
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