Duration: 35 min
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 TIR System – Coverage of the TIR System (Chapter 13)
This unit covers intermodal TIR transports and describes situations where a TIR transit movement may be suspended. It also covers details of goods that cannot be transported under cover of a TIR Carnet and other restrictions on the use of the TIR System. A quiz is also included to test your knowledge.
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher