Revenue eBrief No. 070/26

The Tax and Duty Manual (TDM) on Anti Dumping and Countervailing Duties has been updated as follows:

Paragraph 4 has been updated to indicate that registrations of imports potentially liable to backdated duty are to be noted in the Automated Import System (AIS).
The roles of Higher Executive Officer and Assistant Principal in relation to cases involving doubt or suspicion have been clarified in paragraph 8.
Links to AIS code lists and instruction manuals on warehousing, inward processing, outward processing and end-use have been updated in paragraphs 8 and 12(iii).

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