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 VI



This module covers measures relating to Articles 11 and 12. As you know, in international trade, it’s common for cargo to move through another country before reaching its final destination, especially in the case of landlocked countries. This is known as “transit” and is dealt with in Article 11.

Article 12 deals with another very important aspect: Customs cooperation, which includes the sharing of information, the protection and confidentiality of information, and other elements.

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