Revenue eBrief No. 191/24

12 July 2024

Customs Manual on Import VAT

The Tax and Duty Manual (TDM), Customs Manual on Import VAT has been updated as follows –

• All references to AEP have been deleted in the TDM.
• Appendix A – Goods Diverted to Home Use has also been deleted.
• The contact details for the Anti Fraud Unit have been updated.
• There are also some minor text changes to the TDM.