Revenue eBrief No. 171/22

09 September 2022

Guidance Manual on Comprehensive Guarantee

The Tax & Duty Guidance Manual on Comprehensive Guarantee has been updated as follows:

  • Additional information provided on evaluation of AEO traders at section 2.2
  • New information provided on Associated Traders at section 2.2.1
  • Additional information provided on cancellation of the guarantee at section 5.