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.
Part 4: How to compose a goods declaration for import and export?
The WCO Data Model e-learning course consists of four parts. This is the fourth part. By the end of this lesson, you will be able to:
– Understand how a standard goods declaration is developed using the WCO Data Model;
– Explain the process of mapping the content of the Single Administrative Document (SAD) with the WCO Data Model;
– Describe the structure and content of the SAD form.
A quiz is also included to test your knowledge.
Duration: 40 min
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher