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.
