Revenue eBrief No 183/22

04 October 2022

Manual on Cash Controls entering or leaving the EU

The Cash Controls Manual on Cash Controls entering or leaving the European Union has been revised. This manual provides guidance on the requirements to declare cash on entering or leaving the EU.

The Tax and Duty Manual has been revised to provide for:

  • an expanded definition of cash
  • new requirements for unaccompanied cash
  • new obligations on customs authorities to record cash related to criminal activity
  • link to a new cash declaration form