Revenue eBrief No. 232/21

21 December 2021

Customs Valuation

The Tax and Duty Manual Customs Valuation has been updated as follows.

  • Section 16 - Changes to the valuation indicators: AIS DE 4/13 replaces the requirement to provide DV1(G563)
  • Appendix C - Annex 23 - 01: Now includes United Kingdom (excluding Northern Ireland).