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.
Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof. In general, Chapter 84 covers machinery
and mechanical apparatus and Chapter 85 electrical goods. However, certain
machines are specified in headings of Chapter 85 (e.g., electro-mechanical hand
tools and electro-mechanical domestic appliances) while Chapter 84 on the other
hand covers certain non-mechanical apparatus (e.g., steam generating boilers
and their auxiliary apparatus, and filtering apparatus).
Duration: 65 min
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