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 V



This module covers a single article that sets out nine measures.

You’ll recall that Article 7 provides for a number of techniques and approaches for trade facilitation. Article 10 prescribes the formalities to be adopted at the border in connection with trade facilitation. The measures deal with acceptance of copies, use of international standards and other formalities connected with the importation, exportation and transit of goods.

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