Revenue eBrief No. 245/24
23 September 2024
Exportation Of Hazardous Chemicals
Tax and Duty Manual Exportation of Hazardous Chemicals has been updated as follows:
- TDM updated with up to date Customs instructions, changing the box 44 instruction on AEP to the Data Element instruction on AES.
- The term "Hazardous" in relation to chemicals has been replaced by "Dangerous" throughout the TDM on instruction from the Health and Safety Authority (HSA).
- The HSA provided updates to Paragraph 1, editing the Chemicals Acts.
- The HSA updated Paragraph 2, clarifying the role of the exporter in explaining the use of chemicals to be exported.