Revenue eBrief No. 225/20

15 December 2020

Guidance Manual on Customs Simplified Procedures

The Tax and Duty Manual – Customs Simplified Procedures for placement of goods under a customs procedure – has been revised:

• to provide updated information on the simplified procedures based on ‘The Union Customs Code’ (UCC), and
• to incorporate changes arising from the introduction of the new Automated Import System (AIS) on 23 November 2020.