Revenue eBrief No. 089/26

14 May 2026

A Guide to Customs Simplified Procedures

Tax and Duty Manual (TDM) -  A Guide to Customs Simplified Procedures - has been updated as follows:

  1. Updated references to Centralised Clearance (CC) to include CC for export (CCE) as well as import (CCI).
  2. Removal of reference to the Transitional period for CC, as CC is now implemented in Ireland.
  3. Link to new CCI TDM added.