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.