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 IV



This module deals with Articles 8 and 9.

Article 8 explains how border agencies are required to cooperate with one another so as to ensure the efficiency and effectiveness of border procedures.

Article 9 deals with the approach to be taken by Customs when imported goods are moved within the country prior to their release for consumption.

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