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Taxation and Customs Union

Disclaimer about the E-learning courses portal


The information provided in the training courses is:

  • of a general nature only and is not intended to address the specific circumstances of any particular individual or entity;
  • not necessarily comprehensive, complete, accurate or up to date;
  • not professional or legal advice (if you need specific advice, you should always consult a suitably qualified professional).

Please note that it cannot be guaranteed that a document available on-line exactly reproduces an officially adopted text. Only European Union legislation published in paper editions of the Official Journal of the European Union is deemed authentic. The Commission accepts no responsibility or liability whatsoever with regard to the training courses downloadable from this site.

It is our goal to minimise disruption caused by technical errors. However some data or information in our training may have been created or structured in files or formats that are not error-free. We cannot guarantee that our service will not be interrupted or otherwise affected by technical problems. The Commission accepts no responsibility with regard to technical problems incurred as a result of using the courses downloadable from this site.

Copyright Notice

© Directorate General Customs and Taxation, European Commission, 2020

Reproduction of the training courses is authorised, provided the source is acknowledged. It is prohibited to re-sell copies of the courses or parts of them. Further distribution of the training courses must be free of charge.
Prior permission must be obtained for the partial reproduction or use of text and multimedia information (sound, images, software, etc.), such permission shall cancel the above-mentioned general permission and shall clearly indicate any restrictions on use.

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