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 – Making the TFA work



In this module, we’ll focus on the specific approaches taken by the WCO in supporting the implementation of the WTO TFA and on the key steps required for flexible implementation by the developing and least-developed countries. This will help you understand the implementation process in which the TFA is being translated into daily practice, both from the perspective of your country and in relation to your job.

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