Revenue eBrief No. 045/23

03 March 2023

The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3

The Administration & Control of Tax Warehouses Manuals - Part 1, Part 2 and Part 3 have been updated to reflect section 47 of the Finance Act 2021, that amended Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaces Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023. 

The Directive extends the use of the EU Excise Movement Control I.T. System (EMCS) to duty-paid excisable products that are subsequently moved to another Member State replacing the paper based system for such products. It also includes two new categories of excise trader, “certified consignor” and “certified consignee”. 

In addition, the Administration and Control of Tax Warehouses Manual  Part 2 - Breweries, Microbreweries and Cider Manufacturers manual, has been updated to include information on the new APT relief for small producers of cider and perry. This relief was introduced by the Finance Act 2022 on January 1, 2023.