Revenue eBrief No. 052/20

31 March 2020

Guidance Manual on Customs Warehousing

The Customs Warehousing Manual has been updated. Paragraph 5.5, which outlines the procedure for goods originally received under the Inward Processing Procedure, has been expanded. Material relating to the changeover to the Union Customs Code has been removed as the transitional arrangements are now complete. Some content regarding the Warehouse Application is removed as this is no longer required.