Revenue eBrief No. 130/21
01 July 2021
Customs Manual on Import VAT
The Customs Manual on Import VAT has been updated in relation to:
- Changes arising due to the introduction of new eCommerce rules effective from 1 July 2021
- Additional links to further information
- New AIS codes.
Additional paragraphs have been added on:
- eCommerce procedures from 1st July 2021 (Paragraph 4.1)
- Traders importing merchandise in their baggage (Paragraph 4.2)
- Motor Vehicles (Paragraph 5.6).
Obsolete material in relation to administrative procedures has been removed, and improvements to the design layout and readability have been made throughout.