Customs & Tax EU Learning Portal

The EU Pillar 2 Directive implements the OECD’s global minimum tax rules across EU Member States. It ensures that large multinational companies pay a minimum effective tax rate of 15% in each country where they operate, aiming to reduce tax avoidance and promote fairer taxation globally.

BTI decisions provide legally binding commodity codes for goods, ensuring consistency and reducing risk. SURV3 analyses BTI and SDR data to help customs monitor compliance and streamline border procedures.

Operating in environments like airport security, field inspections, or laboratories often requires the ability to identify unknown substances quickly and accurately. Whether dealing with chemicals, drugs, or precursors, the stakes are high — potentially involving hazardous materials that pose risks to safety and security.  In these critical moments, Raman spectroscopy emerges as a powerful solution. The handheld Raman spectrometer is a key device used for fast and accurate substance identification in customs control.​ To use it effectively, officers must understand when, why, and how to apply it safely in different inspection scenarios.​​

The handheld backscatter device detects hidden objects by capturing X-rays reflected off surfaces. Results can vary depending on the power of the device, thickness of the material and closeness of the object behind the surface under analysis. This non-intrusive technology helps security teams find contraband like money, weapons, drugs and explosives behind different types of walls like metal, wood and plaster boards.

Serving as a hazardous materials responder or a customs officer means being prepared to identify and neutralise a wide range of chemical threats. Among these threats, unknown substances pose a significant risk. Whether solid, liquid, or powder, these substances can be harmful, reactive, or even explosive, and their dangers are often invisible to the naked eye. In such situations, immediate and accurate identification of these substances is critical. The infrared handheld spectrometer serves as a vital tool in the field. Designed for rapid, on-site analysis, it empowers responders to identify unknown chemicals, toxic industrial materials, or explosives within seconds, enabling informed decisions to mitigate risks effectively.

The ECICS database is a crucial resource for customs authorities, laboratories and businesses involved in the trade of chemicals. It provides important information on the classification, identification, and characteristics of chemicals.

Customs Risk Management System (CRMS2) is a web application that enables you to rapidly exchange quality risk information with other customs officials across all countries.​ CRMS2 is divided into key areas known as domains: Risk Information Form - RIF, Crisis Management - CM, Priority Control Area – PCA, Risk Management Collaboration Service – RMCS, Platform of Risk & Control Information – PRCI, Reporting domain, User management and Administration Dashboard (only for National Administrators).

This is the recording of a live webinar provided by the EU Recognition Expert Group on 27 January 2025 with participants from universities with recognised Customs Academic Programmes and from interested universities. The agenda of the webinar was 1) Welcome, 2) University presentations, 3) Challenges in delivering Customs university programs, 4) WS1 - Network in research activities, 5) WS 2 - Mobility and 6) The way forward and closing event.

The web-based Electronic Forms Central Application (eFCA) is designed to improve administrative cooperation by covering three domains: Value Added Tax (VAT), Recovery and Direct Taxation. This course provides a comprehensive guide for tax officials on using the eFCA system to manage cross-border tax recovery, covering roles such as Editors, Senders, Monitors, and Statistics Monitors, with practical case studies and tools for effective collaboration and reporting.

Presenting purpose and aims of CBAM, implications for importers and declarants, the six sectors targeted by CBAM and the roles and responsibilities within the CBAM administration system, and explaining reporting requirements and customs-related applicable rules.