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.
Customs Explained
Short introduction fiches on essential customs concepts | |
Customs Procedures and Customs Declarations | |
You can also download the fiches in Macedonian or Serbian | |
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. More information on the UCC eLearning Programme
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BPM (Business Process Modelling) | The course provides information on why and how BPM is used in the EU Customs sector More information on: |
Authorised Economic Operator (AEO)
| Two eLearning modules are available for Authorised Economic Operator and are part of Union Customs Code programme :
Useful for: EU businesses exporting outside of the EU. More information on: |
EORI - Economic Operators Registration and Identification number
| The course provides information on how to implement the Economic Operators Registration and Identification numbers Useful for: EU economic operators and Customs officers of national administrations. More information on: |
| The following courses are only available to specific users | |
Car Search – Porgramme | This programme of 5 modules provides information on how to search a car in a safe and structured way. Useful for: Customs officers of national administrations.. As it contains sensitive information, the full version of this course is only available for national customs administrations. More information on: |
Conducting a Container inspection |
The course provides information on how to inspect containers. Useful for: Customs officers of national administrations As it contains sensitive information, the course is only available for national customs administrations. More information on: |
Drug Precursor Control
| Two courses on this topic are available. 1 ) The Drug Precursors Control for Customs 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 administrations. As it contains sensitive information, the course is only available for national customs administrations. More information on:
2) The Drug Precursors Control for Economic operators course presents the prevention methods to avoid the diversion of drug precursors for illicit use. Useful for: chemical trade and distribution (customer services, production, security and management). This course may also be potentially applicable to other industry sectors, such as pharmaceutical, cosmetics, hygiene and aromatherapy, More information on: |
SAMANCTA
| The course provides detailed practical guidance on how to use SAMANCTA and develops the competencies needed for correctly taking and handling samples for laboratory testing. As it contains sensitive information, this course is only available for national customs administrations. More information on: |
Radiation and Nuclear Detection | This programme of 2 modules provides information on the radioactive and nuclear control at the border and raise awareness of the risks and threats highlighting the important role of the customs officers in detection. Useful for: Customs officers of national administrations. As it contains sensitive information, the full version of these courses is only available for national customs administrations. More information on: |
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 officers of national administrations and others with a particular interest in VAT. More information on: |
EMCS (Excise Movement and Control System) | This eLearning course provides all the key information about the Excise and Movement Control System (EMCS). More information on: |
The following courses are only available to specific users | |
EMCS Advanced Business Training Programme | 5 eLearning modules provide a deep knowledge about EMCS processes: Useful for: The national administrations responsible for monitoring outgoing traffic and maintaining and disseminating accurate and up-to-date reference information. As it contains sensitive information, this programme is only available for national tax and customs administrations. More information on: |
| Working Together to fight VAT Fraud | The course provides a guidance on instruments and procedures of the administrative cooperation to fight against tax fraud. Useful for: Tax officers of national administrations. As it contains sensitive information, this programme is only available for national tax administrations. More information on: |
To get the best 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 GuidelineseBook Choose your ebook language | EU Authorised Economic Operators (AEO) Guidelines, enriched with interactive multimedia learning activities. Useful for: EU businesses exporting outside of the EU, lawyers, academics, customs officers. |
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.