Revenue eBrief No. 204/20
13 November 2020
Tobacco products imported in passengers' accompanied baggage
The Tax and Duty Manual on the Control and Examination of Baggage has been amended to update system references from the AEP system to the Automated Import System (AIS), which is effective from 23 November 2020.
Appendix 3 (excise duty and VAT to be charged on imported tobacco products in a traveller's baggage) has been amended to reflect (i) the Budget 2021 changes in excise duty and (ii) the temporary reduction in the standard rate of VAT in effect from 1 September 2020 to 28 February 2021.