Revenue eBrief No. 048/21

09 March 2021

Control and Examination of Baggage

The Tax and Duty Manual Control and Examination of Baggage has been updated at paragraph 11.6.3 to reflect the withdrawal of a concession, dating from the 1980s, in relation to the payment of, and the accounting for VAT. It was withdrawn as a consequence of the introduction of postponed VAT accounting, with effect from 1 January 2021.