Revenue eBrief No. 191/24
12 July 2024
Customs Manual on Import VAT
The Tax and Duty Manual (TDM), Customs Manual on Import VAT has been updated as follows -
- All references to AEP have been deleted in the TDM.
- Appendix A - Goods Diverted to Home Use has also been deleted.
- The contact details for the Anti Fraud Unit have been updated.
- There are also some minor text changes to the TDM.