Revenue eBrief No. 216/23

17 October 2023

Customs and Excise Enforcement Procedures Manual

Tax and Duty Manual – Customs and Excise Enforcement Procedures Manual – has been updated to incorporate changes in legislation following the introduction of the Customs Act 2015.

The manual is also updated to consolidate Chapters 1 to 5 of the previous Customs and Excise Enforcement Procedures Manual and procedures surrounding accompanying arrested or detained persons into one single document.