Important

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 (Chapters 78 to 83): Base metals and articles of base metal

45,00

Description

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 articles thereof.

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.

Additional information

Language

English

Product Type

Standalone

Duration: 45 min

PC

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