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Taxation and Customs Union

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.

Visit the Customs and Tax EU Learning Portal to access more than 600 e-Learning courses in 21 languages!

The Customs and Tax EU Learning Portal is addressed to the public and private sector customs and tax professionals, including the national administrations, economic operators, national authorities’ staff and EC officials, academia and researchers and alike. Whilst the training offer contains also interesting material for a wider international audience, part of the content is for confidentiality reasons restricted to public administration staff only.

Browse the learning offers available on the Customs and Tax EU Learning Portal and join a growing community of EU customs and tax professionals training for excellence.

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Customs Explained

Short introduction fiches on essential customs concepts

Customs Procedures and Customs Declarations

Entry of Goods and Temporary Storage

Release for Free Circulation

Binding Tariff Information

Origin of Goods

Customs Valuation

Customs Status of Goods

Customs Debt

Guarantee

Special Procedures other than Transit

Customs Transit

Export

Customs Decisions

Authorised Economic Operator

You can also download the fiches in Macedonian or Serbian

e-Learning

eLearning courses on Customs matters

 

UCC eLearning Programme

 

The eLearning programme on the Union Customs Code (UCC) consists of a series of modules on three learning levels:

  • Level 1 provides an overview about the Union Customs Code (UCC). It focuses on key features, the impact on customs authorities and traders work and the main benefits for both.
  • Level 2 provides fundamental knowledge and describes the procedures for each specific customs domain as defined by the UCC.
  • Level 3 provides more expert knowledge and practical applications on specific topics, including the use of IT systems..

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

Level 1

UCC 00 - Overview

Level 2

UCC 01 - Customs Procedures and Customs Declarations

UCC 02 - Entry of Goods and Temporary Storage

UCC 03 - Release for Free Circulation

UCC 04 - Binding Tariff Information

UCC 05 - Origin of Goods

UCC 06 - Customs Valuation

UCC 07 - Customs Status of Goods

UCC 08 - Customs Debt

UCC 09 - Guarantee

UCC 10 - Special procedures other than Transit

UCC 11 - Customs Transit

UCC 12 - Export

UCC 13 - Customs Decisions

UCC 14 - Authorised Economicv Operator

AEO Guidelines eBook - Online or download eBook

Level 3

UCC 15 - The Registered Exporter System

UCC 16 - The Customs Decision System

UCC 17 - The EBTI-3 System

UCC 18- EU Customs Trader Portal for eAEO

UCC 19- EU Customs Trader Portal for BTI

UCC 20 - INF Special Procedures: Customs Officer & Trader

UCC 21 - CLASS

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    UUM&DS (Uniform User Management and Digital Signatures system):

    Your passport to EU Applications

    This course provides you with specific information about the new EU-wide Uniform User Management and Digital Signatures system that offers to Economic Operators an unified access to a number of supporting IT systems such as UCC Customs Decisions, EOS-AEO, COPIS, UCC BTI usage and decision, including central services for electronic submission of declarations.

    More information on:

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    BPM (Business Process Modelling)

    The course provides information on why and how BPM is used in the EU Customs sector
    Useful for: Customs staff at various levels (Customs officer, IT departments, Senior management), trainers and private sector staff

    More information on:

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    Authorised Economic Operator (AEO)

     

     

    Three eLearning products are available for Authorised Economic Operator and are part of Union Customs Code programme :

    • AEO eL module describing the concept of the Authorised Economic Operator status and how to apply for it.
    • EU Customs Trader Portal for eAEO eLearning module presenting the EU Customs Trader Portal functionalities and benefits and explaining how to use it to manage the Trader’s AEO applications and AEO authorisations.
    • Authorised Economic Operator eBook

      The interactive AEO eBook is a new digital training and work resource. The eBook is available in 22 language versions.

      It includes the entire content of the EU Authorised Economic Operators (AEO) Guidelines enriched with interactive multimedia learning activities (such as assessments points) and functionalities.

      The eBook is designed as a work support tool to be used as a complement to the UCC AEO eLearning module

    Useful for: EU businesses exporting outside of the EU.

    More information on:

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    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:

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    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.

    Useful for: Customs and Tax officers of national administrations.

    More information on:

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    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.

    Car Search Module 1 - Basics of Vehicle Rummage

    Car Search Module 2 -Rummage Vehicle Interior - (SRS)

    Car Search Module 3 - Supplementary Restraint Systems

    Car Search Module 4 - Rummage the Engine Compartment - Fuel Systems

    Car Search Module 5 - Rummage Special Vehicles

    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 in a safe and structured way using the appropriate tools and techniques.

    Useful for: Customs officers of national administrations

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

    More information on:

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    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.

    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,

    As it contains sensitive information, this course is only obtainable through the competent national authorities.

    More information on:

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    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.

    It aims to help customs officers to learn about the radioactive and nuclear control at the border (land, airport and seaport).

    The Radiation and Nuclear Detection – Basic module introduces in the radioactive and nuclear materials, basic radiation equipment and process, and raises awareness of the possible risks and threats and the role of Customs officers in detection.

    Radiation and Nuclear Detection –advanced module gives more details regarding the process and equipment to more experienced officers (Primary and secondary inspections, development of NORM database, radiation equipment).

    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:

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    Customs controls: Prohibitions and restrictions

    This new task-basedformat of the eLearning course in an immersive, 3D simulated container search environment aims to help customs officers to apply prior knowledge of prohibitions and restrictions.

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

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    Uniform User Management and Digital Signature system (UUM-DS): your passeport to EU applications

    This course provides Economic Operators with specific information about how to use the UUM&DS : a unified access to a number of supporting IT systems such as UCC Customs Decisions, EOS-AEO, COPIS, UCC BTI usage and decision, including central services for electronic submission of declarations.

    Useful for: Economic operators and their Customs representatives

    View the e-Course

     

    eLearning courses on Taxation matters

    VAT Directive

     

     

    The 12 eLearning modules on value added tax (VAT) present the fundamental elements of of the EU Directive 2006/112/EC (VAT Directive), which forms the basis for national VAT legislation. After completing the modules on VAT, the user will have a good understanding of the key principles of the EU VAT directive to be incorporated into national legislation.

    The course content is based on EU VAT Legislation as it stands on 01.01.2020 (valid for the EU VAT Directive, the EU VAT Refund Directive and the EU VAT Implementing Regulation).

    The course approaches VAT legislation from an EU-wide perspective and does not explain national variations or derogations.

    01 – VAT Introduction
    02 – VAT Territory
    03 – VAT Taxable person
    04 – VAT Transactions
    05 – VAT Place of taxable transactions
    06 – VAT Digital services & mini one stop shop
    07 – VAT Chargeable event & taxable amount
    08 – VAT Rates
    09 – VAT Exemptions
    10 – VAT Right to deduct
    11 – VAT Refund
    12 – VAT Obligations

    Useful for: Tax officers of national administrations and other public with a particular interest in VAT.

    More information on:

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    EMCS (Excise Movement and Control System)

    This eLearning course provides all the key information about the Excise and Movement Control System (EMCS), an IT system for monitoring movements of excise goods such as alcohol, alcoholic beverages, tobacco and energy products.

    The course is designed to train about the actors involved in movement of excise goods and the main EMCS processes.

    Useful for:

    • Economic Operators trading in excise goods such as alcohol, tobacco and energy products and entitled to dispatch or receive goods under Excise duty suspension arrangements and wanting accurate and up-to-date reference information.
    • The MS Administrations responsible for monitoring outgoing traffic and maintaining and disseminating accurate and up-to-date.

    More information on:

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      The following courses are only available to specific users

      EMCS Advanced Business Training Programme

      The 5 eLearning modules provide a deep knowledge about Excise Movement Control System (EMCS) processes. The EMCS is an IT system for monitoring the movement of excise goods such as alcohol, alcoholic beverages, tobacco and energy products.

      Module 1 - Submission and Receipt

      Module 2 -Movement - Follow-up

      Module 3 – Export

      Module 4 -Administrative cooperation

      Module 5 -Management of Registration data and of Reference data

      Only matters covered by the EU legislation are covered in the course, the national implementations of EMCS are not reflected in the learning material.

      Useful for: The Tax and Customs officers from 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:

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        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:

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        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 Guidelines

        eBook

        Choose your ebook language

        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.

        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.

        Send us your feedback