Revenue eBrief No. 201/25
30 October 2025
Customs Import Procedures Manual
Tax and Duty Manual – Customs Import Procedures Manual - has been updated as follows:
- ICS2 information and guidance has replaced ICS material
- Deletion of postal procedures, as they are now included in the Tax and Duty Manual VAT eCommerce Rules - Overview under paragraph 1.4.
- A reference to CBAM is added to paragraph 9.3
- General text amendments and formatting.