Revenue eBrief No. 006/26
06 January 2026
Instruction Manual on Outward Processing
The following amendments have been made to the Tax and Duty Manual – Instruction Manual on Outward Processing
- 1.1 Insertion of link to Customs Manual on Import VAT
- 6.1 Update of AIS codes for discharge from Outward Processing
- 7.4 Insertion of info on the EU/UK Trade Agreement and contact details for Origin & Quota Section
- 7.4 D.E. 1/10 – AES change of code from 21 to 22 as no duty applies on return under the EU/UK Trade Agreement.