Revenue eBrief No. 170/20
11 September 2020
Customs Export Procedures Manual
The following Tax and Duty Manuals (TDMs) have been incorporated into the Customs Export Procedures Manual:
- TDM - Customs Export Procedures – Section 11-12
- TDM - Customs Export Procedures – Appendices
The Customs Export Procedures Manual has also been updated to reflect changes in the Union Customs Code (UCC) No 952/2013 and to provide information on export procedures for staff.
- The new definition of 'exporter' in Appendix 1 provides for greater flexibility in choosing the person who may act as exporter for customs purposes. Article 1 (19) Union Customs Code Delegated Act defines two main possibilities for a person to qualify as an exporter which has been transposed in the revised ‘exporter’ definition in this manual.
- Article 4 (1) Union Customs Code has been amended pursuant to Regulation (EU) 2019/474 to include the Italian municipality of Campione d'Italia, an Italian exclave in the territory of Switzerland, and the Italian waters of Lake Lugano in the customs territory of the Union.
- The UK ceased to be a member of the EU on 31st January 2020 but there will be no change to the treatment of UK goods during the transition period due to finish on 31st December 2020.
- Amendments have been made to reflect changes in terminology under the UCC. For example, transit sheds and container compounds are now referred to as temporary storage facilities.