Revenue eBrief No. 182/23 – Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual


Revenue eBrief No. 182/23

09 August 2023

Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual

Paragraphs 1.3.1 and 1.3.2 of the Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual have been updated.

This is in line with section 47 of the Finance Act 2021, which amended Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023.

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