Additional information
| Language | French |
|---|---|
| Product Type | Standalone |
Important
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.
Valeur en douane – Méthode de la valeur dernier recours (Module 6)
€78,00
Description
Dans ce module, vous découvrirez :
- quand appliquer ou non la méthode de la valeur dernier recours ;
- comment appliquer cette méthode.
À l’issue de ce module, vous disposerez des connaissances nécessaires pour appliquer cette méthode et déterminer la valeur en douane des marchandises importées.
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