Overview Taxation and Customs e-learnings

eLearning courses in Customs and Taxation

The European Commission’s electronic learning materials are produced in collaboration with customs and taxation administrations and representatives of trade. Most material is available for download freely, however, some courses contain sensitive information and their use might be limited to specific target audiences.

e-Learning

eLearning courses on Customs matters

UCC eLearning Programme

The Union Customs Code programme consists of a series of modules at 3 learning levels covering the introduction, overview and more advanced knowledge on the Union Customs Code.

Useful for: Customs officers and economic operators in the European Union.

UCC eLearning Programme

Intellectual Property Rights (IPR)

Course on the enforcement of Intellectual Property Rights.

Useful for: Customs officers responsible for the enforcement of IPR at the EU borders and businesses who want to make sure that their rights are correctly defended.

Intellectual Property Rights (IPR)

EMCS (Excise Movement and Control System)

This eLearning course provides all the key information about the Excise and Movement Control System (EMCS).
Useful for: businesses trading in excise goods such as alcohol, tobacco and energy products.

EMCS (Excise Movement and Control System)

Core business module

Authorised Economic Operator (AEO)

Course describing the concept of the Authorised Economic Operator status and how to apply for it.

Useful for: EU businesses exporting outside of the EU.

Authorised Economic Operator (AEO)

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

Programme on Simplified Procedures (SP) and Single Authorisation for Simplified Procedures (SASP).

Useful for: EU customs officials and businesses.

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

EORI - Economic Operators Registration and Identification number

Course helping to implement the Economic Operators Registration and Identification numbers

Useful for: EU economic operators and Customs officers of national authorities.

EORI - Economic Operators Registration and Identification number

The following courses are only available to specific users

Car Search – Demo version

Course on how to search a car for contraband products.

Useful for: Customs officers of national authorities.

As it contains sensitive information, the full version of this course is only available for national customs administrations.

Car Search – Demo version

Drug Precursor Control

The course covers the legal framework and guidelines as well as practical information on how criminals may divert drug precursors and what can be done to prevent this.

Useful for: Customs officers of national authorities and businesses producing the concerned products.

As it contains sensitive information, this course is only obtainable through national administrations.

Drug Precursor Control

SAMANCTA

The course provides detailed practical guidance on how to use SAMANCTA. It is aimed at helping EU customs officers in charge of sampling goods to develop the competencies needed for correctly taking and handling samples for laboratory testing.

Useful for: Customs and Tax officers of national authorities.

As it contains sensitive information, this course is only available for national customs administrations.

How to sample goods for customs purposes

eLearning courses on Taxation matters

VAT Directive

12 eLearning modules on value added tax (VAT) presenting the fundamental elements of the VAT Directive.

Useful for: Tax officials in EU countries and others with a particular interest in VAT

VAT Directive

Note that some eLearning courses run with Adobe Flash Player.
To get thebest possible learning experience out of the online courses, we recommend using Google Chrome or Mozilla Firefox as browser (in particular with Windows 10).

Interactive eBooks

The available eBooks are based on existing EU Guidelines or similar useful documents. The eBooks make the material easier to use by enriching it with interactive multimedia learning activities, improving the retention and understanding of the different concepts.

Interactive eBooks

Authorised Economic Operators Guidelines

eBook

EU Authorised Economic Operators (AEO) Guidelines, enriched with interactive multimedia learning activities.
The eBook, which is designed as complement to the UCC AEO eLearning module, can be downloaded as a file or viewed directly online in your browser.

Useful for: EU businesses exporting outside of the EU, lawyers, academics, customs officers.

Authorised Economic Operators Guidelines

Feedback and suggestions

If you have any feedback on the eLearning courses or eBooks, feel free to share it with us by using the button below.

We also welcome proposals for the development of new training courses and initiatives from training administrations and trade representatives.

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