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 II



This module covers three articles of the TFA (Articles 4, 5 and 6).

In this module, you’ll see how traders’ rights are ensured through impartiality, non-discrimination and transparency. You’ll also learn about key points relating to the imposition of different fees in connection with cross-border trade for services provided. In addition, you’ll learn about the TFA’s disciplines relating to the imposition of penalties by Customs for non-compliance.

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