Revenue eBrief No. 280/24
15 November 2024
Customs Manual on Preferential Origin - Appendix 3
Tax and Duty Manual (TDM) Customs Manual on Preferential Origin - Appendix 3 - Trade and Cooperation Agreement (TCA) EU/UK - has been updated as follows -
- Section 2 - the product-specific rules that will apply following the period of transitional rules (after 31 December 2026).
- Section 4 - changes to the transitional product-specific rules for electric accumulators and electrified vehicles that apply from 1 January 2021 until 31 December 2026 (pages 77 to 78).
- There are also some minor text changes to the TDM.