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 aim of this course is to provide decisionmakers, and technical and non-technical staff a general introduction to the WCO Data Model, a universal language developed by WCO for cross-border data exchange.
At the end of the course you will understand:
The development of this course was funded by CCF-Korea.
Upon completing the course, learners are encouraged to complete the WCO Data Model: Advanced course for technical training on how to use the WCO Data Model.