Revenue eBrief No. 225/20
15 December 2020
Guidance Manual on Customs Simplified Procedures
The Tax and Duty Manual - Customs Simplified Procedures for placement of goods under a customs procedure - has been revised:
- to provide updated information on the simplified procedures based on 'The Union Customs Code' (UCC), and
- to incorporate changes arising from the introduction of the new Automated Import System (AIS) on 23 November 2020.