Revenue eBrief No. 214/24
09 August 2024
Revisions to Authorisation of Warehousekeepers & Approval of Tax Warehouses Tax and Duty Manual
The Authorisation of Warehousekeepers and Approval of Tax Warehouses Tax and Duty Manual has been updated as follows:
- Title amended to “Authorisation of Warehousekeepers and Approval of Tax Warehouses”
- The contents of Notice No. 1890 Authorisation of Warehousekeepers & Approval of Tax Warehouses are incorporated in the revised manual. Notice No. 1890 is withdrawn upon publication of this manual.
- Amended references to the Control of Excisable Products Regulations 2010 ( S.I. No. 146 of 2010 ) and the Control of Excisable Products (Amendment) Regulations 2013 ( S.I. No. 368 of 2013 ) with the Control of Excisable Products Regulations 2024 (S.I. No 36 of 2024).
- Revisions to paragraphs concerning EMCS accompanying Documents and Messages to include amendments made by Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 as regards the messages concerning the movement of excise goods under suspension of excise duty.
- Miscellaneous other minor corrections and revisions.