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 – How to fill in a TIR Carnet (Chapter 6)



The use of a harmonised international customs document – the TIR Carnet – is a basic principle of the TIR System. This unit discusses the fields of the TIR Carnet and the rules for filling them out. It makes use of a step by step process in order to explain a TIR transport from A to Z – from receiving a TIR Carnet, to the journey itself, and through to the return of the TIR Carnet to the association and ultimately to the IRU. A quiz is also included to test your knowledge.


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Duration: 55 min


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

Operating System

Windows XP or higher

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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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