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.

The Revised Kyoto Convention Course



The Revised Kyoto Convention (RKC) is the blueprint for modern and efficient Customs procedures in the 21st century. Alongside several international conventions and other instruments designed to harmonise and simplify Customs procedures, the RKC plays a key role in setting out the basic principles for all Customs procedures and practices. The RKC is built on a foundation of simplified and harmonised Customs procedures, underpinned by predictability, transparency, partnership, risk management, maximum use of information technology, and other modern Customs techniques.

There is no ‘one size fits all’ model. This e-learning will introduce Member administrations to useful concepts that they can flexibly apply to their own individual administrations.

It will take around 20 hours to complete this course.

Modules included:

  • RKC General Annex, Module 1 – Introduction to the Revised Kyoto Convention
  • RKC General Annex, Module 2 – Principles and Definitions
  • RKC General Annex, Module 3 – Clearance and Other Customs Formalities
  • RKC General Annex, Module 4 – Duties and Taxes
  • RKC General Annex, Module 5 – Security
  • RKC General Annex, Module 6 – Customs Control
  • RKC General Annex, Module 7 – The Application of ICT
  • RKC General Annex, Module 8 – Relationship Between Customs and Third Parties
  • RKC General Annex, Module 9 – Information, Decisions and Rulings Supplied by Customs
  • RKC General Annex, Module 10 – Appeals in Customs Matters
  • Course Certificate


  • RKC Specific Annexes, Module 1 – Arrival of Goods in a Customs Territory
  • RKC Specific Annexes, Module 2 – Importation
  • RKC Specific Annexes, Module 3 – Exportation
  • RKC Specific Annexes, Module 4 – Customs Warehouses and Free Zones
  • RKC Specific Annexes, Module 5 – Transit
  • RKC Specific Annexes, Module 6 – Processing
  • RKC Specific Annexes, Module 7 – Temporary Admission
  • RKC Specific Annexes, Module 8 – Offences
  • RKC Specific Annexes, Module 9 – Special Procedures
  • Course Certificate
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Additional information



Product Type


Duration: 20 hr


Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above

Operating System

Windows XP or higher

Browser Support

Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher


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