Revenue eBrief No. 168/21

02 September 2021

Customs Import Procedures Manual

The Customs Import Procedures Tax and Duty Manual has been updated.

The following new paragraphs have been added:

  • Paragraph 2.3.3 - Customs Roll-on Roll0-off Service
  • Paragraph 7.6 - Destruction of goods
  • Paragraph 7.7 - Fallback service when IT systems are unavailable
  • Paragraph 7.8 - Pre-Boarding Notifications (PBNs).

The following have been amended:

  • Paragraph 3.10 (International Agreements) - updated for readability, and to provide useful links to further information on topics such as Brexit
  • Paragraph 3.9 (Import Control Systems Exceptions) - updated to reflect changes in legislation such as Article 104 UCC DA regarding ENS waivers
  • Section 6 (Imports by Post) - updated with regard to the removal of the VAT de minimis for low value goods.