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.

WTO Trade Facilitation Agreement – Introduction to the Trade Facilitation Agreement



The World Trade OrganizationThe World Trade Organization (WTO) deals with the global rules of trade between nations and ensures that global trade flows as smoothly, predictably and freely as possible according to the WTO’s key principles.

The Trade Facilitation AgreementThe Trade Facilitation Agreement (TFA), which is a landmark WTO agreement, was concluded at the Ninth WTO Ministerial Conference in Bali in 2013 and entered into force on 22 February 2017 after 10 years of negotiations.

This module provides an introduction to the Agreement, lists the key historical milestones and explains the means of implementation used by the parties to the Agreement.

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