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General Overview

eLearning courses in Customs and Taxation

The blending of electronic learning with other forms of learning is becoming well established within Customs and Taxation training across the European Union. The European Commission develops eLearning courses on topics of common interest in collaboration with customs and taxation administrations and representatives of trade.

Such courses support the implementation of EU legislation and ensure the dissemination of good customs and taxation practices throughout the European Union. The courses are used in numerous administrations and businesses. This approach to training allows consistent coverage of topics of common interest, provides value for taxpayers' money and is an example of trade facilitation in operation.


The following electronic courses can be freely accessed and downloaded from this website:

VAT Refund

VAT Directive

EMCS (Excise Movement and Control System)
Core business module

Economic Operators Registration and Information number (EORI)Authorised Economic Operator (AEO)Simplified Procedures (SP) and Single Authorisation for Simplified Procedures (SASP)
Intellectual Property Rights (IPR)   

A demo version of the following course is available

Car Search 

The full version of this course is for the sole use of customs administrations.

The following course is only available from the competent national authorities

Drug Precursor ControlHow to sample goods for customs purposes  

Context of Common Training Initiatives

Article 10 of Customs 2020 and Article 10 of Fiscalis 2020 set the context within which participating countries and the EU Commission work together on these and other initiatives to address common training needs.

Proposals for the development of relevant training courses and initiatives are welcomed from training administrations and representatives of trade.

For more information contact: