Revenue eBrief No. 056/22

07 March 2022

Importation of Plants and Plant Products

The Tax and Duty Manual on the Importation of Plants and Plant Products subject to EU protective measures has been revised. The manual provides guidance on the importation of plants, plant products and other objects from outside the European Union.

This Tax and Duty Manual has been revised to provide:

  • Updated advice on the commercial importation of plants and plant products,
  • An updated list of locations where plants and plant products may be imported,
  • An updated list of legislative references, and
  • An updated list of contacts.