Revenue eBrief No. 145/26

09 October 2026

Tax and Duty manual on the Control and Examination of Baggage

The tax and duty manual on the Control and Examination of Baggage has been amended with the following: 

  • In section 11.1.3 , there was an update to the lists of accredited Diplomatic and Consular Representatives.
  • Appendix 3 has been amended to reflect the Budget 2027 changes in Excise Duty to be charged on imported tobacco products in a traveller's baggage.