Duration: 25 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 – TIR Administrative Structure (Chapter 12)
This unit explains the administrative structure of the TIR system. It lists the different administrative bodies that are involved in the organisation and functioning 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
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