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 DeclarationsSearch for available translations of the preceding link

Entry of Goods and Temporary StorageSearch for available translations of the preceding link

Release for Free CirculationSearch for available translations of the preceding link

Binding Tariff InformationSearch for available translations of the preceding link

Origin of GoodsSearch for available translations of the preceding link

Customs ValuationSearch for available translations of the preceding link

Customs Status of GoodsSearch for available translations of the preceding link

Customs DebtSearch for available translations of the preceding link

GuaranteeSearch for available translations of the preceding link

Special Procedures other than TransitSearch for available translations of the preceding link

Customs TransitSearch for available translations of the preceding link

ExportSearch for available translations of the preceding link

Customs DecisionsSearch for available translations of the preceding link

Authorised Economic OperatorSearch for available translations of the preceding link

You can also download the fiches in Macedonian or Serbian

e-Learning

eLearning courses on Customs matters

UCC eLearning Programme

UCC logo

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

BPM (Business Process Modelling)

Course providing information on why and how BPM is used in the EU Customs sector
Useful for: Customs staff at various levels (Customs officer, IT development, Senior management), trainers and private sector staff
BPM (Business Process Modelling)

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)

EMCS

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)

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

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AEO eBook Icon

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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 Materials