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 – TFA Technical Articles – Part I



In Part I, you’ll learn about Articles 1, 2 and 3. For traders to be compliant, they first need to know what regulations, standards or requirements they need to comply with and how to comply with them in practice. This involves “information”.

Additionally, as trade facilitation is an activity that involves both trade associations and regulatory agencies, these two parties need to consult with each other and work together. This involves “consultation”.  This part deals with these two important aspects.

Part I also covers “advance rulings”, which illustrate to some extent how Articles 1 and 2 are applied.

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