Revenue eBrief No. 296/24
03 December 2024
Collection of Customs Debts Manual
Tax and Duty Manual (TDM), 'Collection of Customs Debts' has been amended as follows:
Section 3.3 - Notification of a customs debt updated in dedicated section to incorporate recovery action.
Section 3.4 - Limitations of a customs debt updated in dedicated section to differentiate between limitation and notification.
Section 3.5 - Suspension of the period updated in dedicated section to give clarity on the right to be heard.
Customs definitions updated.