Revenue eBrief No. 109/20
12 June 2020
Instruction Manual on End-Use Procedure
Tax and Duty Manual End-Use Procedure has been updated as follows:
- References to SAD (Single Administrative Document) changed to Import Declaration in line with UCC
- New material included to explain Transfer of Rights and Obligations (TORO)
- References to aircraft removed, as aircraft no longer require End Use authorisation
- Updated material included on the online application process
- Sections 10.1.1 and 10.1.2 deleted as no longer required
- Appendix on control officer’s report and conditions removed, as control officer will receive these with the application
- New Appendix II with TORO form added.