Revenue eBrief No. 182/23
09 August 2023
Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual
Paragraphs 1.3.1 and 1.3.2 of the Authorisation of Warehousekeepers & Approval of Tax Warehouses Manual have been updated.
This is in line with section 47 of the Finance Act 2021, which amended Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023.