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.
Source: revenue.ie
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