Revenue eBrief No. 055/25
04 March 2025
Exportation of Dual Use Goods
Tax and Duty Manual on the Exportation of Dual Use Goods has been updated as follows:
- Paragraph 1 has been updated to clarify the roles and responsibilities of Revenue and Department of Enterprise, Trade and Employment in relation to Dual Use controls;
- Paragraph 2 has been updated with the relevant legislation;
- Paragraph 3 has been amended with updated guidance for trade on application process for Dual Use export authorisations and customs export requirements;
- A new Annex I has been added which lists the relevant Dual Use authorisation codes to be declared in data element 12.03 of the customs export declaration.