Revenue eBrief No. 081/21 – Customs Import Procedures Manual update

Revenue eBrief No. 081/21

09 April 2021

Customs Import Procedures Manual update

The Customs Import Procedures Manual has been updated to provide additional information in light of Brexit. Some minor amendments have also been made to improve the text.

The following significant changes have been made:

  • Information on the preferential rules of origin as agreed under the UK-EU Trade and Cooperation Agreement
  • Guidance on the Voisinage Arrangement with Northern Ireland and the customs formalities with the UK for fisheries
  • Information on customs formalities required for importation of vehicles from GB and Northern Ireland
  • Update of the list of countries considered the Special Fiscal territories of the EU
  • Further information on the procedure for oral declarations
  • Further information on the procedure for Returned Goods Relief.  

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