- The Tax and Duty Manual > Customs and Excise Enforcement Procedures Manual < has been updated to incorporate changes in legislation following the introduction of the Customs Act 2015.
- The manual consolidates Chapters 1 to 5 of the previous Customs and Excise Enforcement Procedures Manual and procedures surrounding accompanying arrested or detained persons into one single document.
- The guidelines contained in this manual are intended for the use of staff employed on enforcement duties.
- The manual supports additional instructions for the enforcement of various Customs and Excise provisions.
- Revenue’s mission is to serve the community by fairly and efficiently collecting taxes and duties and implementing customs controls.
- The central aims of Revenue’s enforcement work are to prevent loss to the Exchequer through tax and duty evasion and other criminal activity such as smuggling or fuel laundering, and to protect legitimate, tax compliant businesses and the employment they provide against the unfair competition posed by illegal activity.
- Revenue officers should always be mindful of public expectations, citizens’ rights and Revenue’s responsibilities which are outlined in the Customer Service Charter.
- The Ombudsman is a supervisory authority and its role is to examine complaints from members of the public who believe that they have been unfairly treated by certain public bodies including Revenue.
- The Freedom of Information Act 2014 provides that every person has the right to access official records held by Government Departments or other public bodies as defined by the act.
- This manual supports the additional guidelines and instructions in use for the enforcement of various Customs and Excise provisions.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
