Revenue eBrief No. 154/21

05 August 2021

Manual on the Control and Examination of Baggage updated

The Manual on the Control and Examination of Baggage has been updated.

  • Paragraph 8.10 was amended to reflect changes to the criteria for qualifying for the VAT Retail Export scheme.
  • Paragraph 17.5 was amended to reflect the implementation of EU Regulation 2018/1672 regarding cash controls.
  • Other minor changes were made to improve the readability of the manual.