Revenue eBrief No. 067/22 – Customs Import Procedures Manual

Revenue eBrief No. 067/22

21 March 2022

Customs Import Procedures Manual

The Customs Import Procedures Tax and Duty Manual has been updated.

The following paragraphs have been added:

  • Paragraph 8.4 – Detention of Goods, and
  • Paragraph 8.5 – Partially Detained Goods.

The following paragraphs have been amended:

  • Paragraph 4.3 (Form of report and particulars required) – updated for clarity and to remove reference to a nil G3/G4 declaration,
  • Paragraph 4.13 (Imports of Third Country Excisable Goods into a Tax Warehouse) – updated to reflect the requirement to submit an Advance Notification and Receipt Notification of Import of Duty Suspended Excisable Goods to Revenue,
  • Paragraph 7.6 (Destruction of Goods) – updated to provide clarity, and
  • Paragraph 8.6 (Overtime Goods) – moved to accommodate new paragraphs listed above.


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