Revenue eBrief No. 154/26

19 October 2026

Appendix 02 - Self-Assessment Questionnaire (SAQ)

Tax and Duty Manual Appendix 02 - Self-Assessment Questionnaire (SAQ) has been updated as follows:

  • Update to the instructions on how to submit the completed SAQ when making an application for Authorised Economic Operator (AEO) status.
  • Requirement added for the economic operator's EORI number.
  • Section 1.1.2. Requirement added for the economic operator's legal representation details. 
  • Section 3.3.1. Requesting extra details about the economic operator's internal control system's handling of goods incoming.
  • Section 3.5.5. Dual Use EU Regulation reference updated.

Published: 19 October 2026 Print this page

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