Revenue eBrief No. 216/24

13 August 2024

Updates to The Administration & Control of Tax Warehouses Manual Part 1 - General Warehousing Provisions

Tax and Duty Manual Administration & Control of Tax Warehouses Manual Part 1 - General Warehousing Provisions has been updated as follows:

The contents of Notice No. 1877 Excise - Revenue’s Guide for Tax Warehousekeepers (Alcohol Products)are included in the revised manual. 

Notice No. 1877 is withdrawn upon publication of this manual.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 EU legislation and EMCS Accompanying Documents and Messages to include:

• 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.
• Commission Implementing Regulation (EU) 2024/355 of 23 January 2024 amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate for independent small producers of alcoholic beverages and the self-certification by those producers in the administrative documents.

Paragraphs concerning  movements of excisable goods to or from third countries are updated to include the Automated Export System (AES) and the Automated Import System (AIS) as appropriate.