Revenue eBrief No. 151/19

02 August 2019

Customs Staff Manual on Ship’s Stores

This updated Customs Staff Manual on Ship’s Stores provides a guide to the law on ship’s stores and ship’s reporting obligations. It provides greater detail into the declarations required by Revenue from vessels arriving into the State and the required control measures for dutiable products delivered to vessels as ships’s stores. Finally, the manual outlines the means of submitting the required facilitation (IMO FAL) forms from vessels arriving into the State to Revenue.