Taxation and Customs Union

General Overview

Feedback form for the EU eLearning courses


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 current customs or taxation 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:

Some of our eLearning courses still run with Adobe Flash Player. To get the best possible learning experience, we therefore recommend using Google Chrome or Mozilla Firefox as browser (in particular if you have already Windows 10 installed on your PC).

VAT Directive Intellectual Property Rights (IPR) EMCS (Excise Movement and Control System)
Core business module
UCC logo
Authorised Economic Operator (AEO) Simplified Procedures (SP) and Single Authorisation for Simplified Procedures (SASP) UCC eLearning Programme


A demo version of the following course is available

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

Car Search  


The following course are only available from the competent national authorities:

Drug Precursor Control How to sample goods for customs purposes  


Interactive eBooks on Customs and Taxation

Our eBooks are based on already existing EU Guidelines or similar useful documents, drawn up to facilitate the correct application of legal provisions and to share best practices. With DG TAXUD's new digital tool, the eBook, these common guidelines and similar documents become more handy and easy to use and they are enriched with interactive multimedia learning activities to improve the retention and understanding of the different concepts. A good complement to our eLearning modules.

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

Authorised Economic Operators

Download as a .zip file and view locally (from your computer)

View online


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.