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 Guarantee system & Contractual relationships (Chapter 4)



The functioning of the TIR system relies on setting up a series of contractual relationships between government authorities, transport operators, national Associations and insurers. This unit covers the details of these contracts and relationships and explains the international chain of guarantee. A quiz is also included to test your knowledge.


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Duration: 30 min


Screen resolution: 1020 x 768 (or above)
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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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