Taxation and customs union

SP/SASP eLearning course

Course on (SP) Simplified Procedures and (SASP) Single Authorisation for Simplified Procedures



This eLearning course was developed under the EU Cooperation Programme Customs 2013, in line with the legal specifications of the Community Customs Code (CCC). The course has at this stage not yet been updated to include possible amendments introduced by the new EU customs legislation, the Union Customs Code (UCC), entering into force as of 1st May 2016.

An new eLearning course has been developed by the European Commission under the Customs 2013 Programme to help EU customs officials and economic operators implement Simplified Procedures (SP) and Single Authorisation for Simplified Procedures (SASP). The training has been developed in collaboration with expert customs officials and trade representatives and is freely available for download.

The file is made up of:

  • The SP/SASP Course;
  • Quick Start Guide.

The course is available in English, Hungarian, Slovak and Spanish. Other language versions will be added in due course.

The SP/SASP course replaces the former basic SASP eLearning (published in 2009) as it provides more content and a wider scope, as well as enhanced best practices.
The content of the basic SASP course, although not exhaustive, is still correct and available in a large number of languages. Hence, users who want a Bulgarian, Czech, Dutch, – English,– Estonian, French, Greek, Hungarian, Latvian, Lithuanian,– Polish, Slovenian, Spanish or Macedonian version of the basic SASP course can send a request for access to the following address:

What is SP?

SP is a Simplified Procedure involving only one Member State as laid down in Art 76.1 (b) (c) of the Customs Code, i.e. simplified declaration procedure and local clearance procedure.

What is SASP?

SASP is a Single Authorisation involving more than one Member State for the use of the simplified declaration or the local clearance procedure. It enables an economic operator to centralise the accounting and payment of customs duties for all his/her transactions in the Member State where he/she is established, regardless of the place where the movement of goods occurs. The physical control and release of goods may take place in another Member State.

About the electronic training course

This training provides detailed practical guidance for economic operators and customs officials on how to implement Simplified Procedures and Single Authorisation for Simplified Procedures.

It consists of approximately five hours of interactive material divided into seven units as follows:

  1. Corse introduction
  2. Context and key concepts
  3. Application and authorisation process – part one
  4. Application and authorisation process – part two
  5. Operation and management of SP and SASP
  6. Course summary
  7. Assessment

Please note that the course also provides information on criteria and risks in two separated floating units.

How to Start and Use the Course

  • Extract the zip-file to a folder of your choice on your computer
  • Read the Quick Start Guide
  • Install the course to your system as specified in the Quick Start Guide or ask your system administrator to do so
  • Open the course and follow the instructions within the course
  • It is recommended to divide study of the material over a number of sessions