Revenue eBrief No. 130/21

01 July 2021

Customs Manual on Import VAT

The Customs Manual on Import VAT has been updated in relation to:

  • Changes arising due to the introduction of new eCommerce rules effective from 1 July 2021
  • Additional links to further information
  • New AIS codes.

Additional paragraphs have been added on:

  • eCommerce procedures from 1st July 2021 (Paragraph 4.1)
  • Traders importing  merchandise in their baggage (Paragraph 4.2)
  • Motor Vehicles (Paragraph 5.6).

Obsolete material in relation to administrative procedures has been removed, and improvements to the design layout and readability have been made throughout.