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 WCO SAFE Framework of Standards – Pillar 3 (Customs-to-OGAs)



“By the end of this lesson you should be able to:

– Identify the agencies involved in supply chain security and facilitation other than Customs

– Differentiate their respective roles and the importance of collaboration

– Define the different levels of government cooperation, namely national, bilateral and multinational or global

– Describe the commonalities between this pillar and other relevant international instruments such as Coordinated Border Management

– Define the nature of cooperation in a general sense, state practical ways this can be done and the legal agreements that need to be in place.N150

A quiz is also included to test your knowledge.”


Additional information

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Duration: 24 min


Screen resolution: 1020 x 768 (or above)
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