Revenue eBrief No. 216/23
17 October 2023
Customs and Excise Enforcement Procedures Manual
Tax and Duty Manual - Customs and Excise Enforcement Procedures Manual - has been updated to incorporate changes in legislation following the introduction of the Customs Act 2015.
The manual is also updated to consolidate Chapters 1 to 5 of the previous Customs and Excise Enforcement Procedures Manual and procedures surrounding accompanying arrested or detained persons into one single document.