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.