Customs Export Procedures Manual Update: Clarification on Single Transport Contract and AES Introduction

• The Tax and Duty Manual on Customs Export Procedures has been updated
• The manual clarifies export procedures under a Single Transport Contract
• Minor text changes have been made to remove duplicated instructions regarding the introduction of AES in 2023
• The manual is intended for Revenue officials dealing with all aspects of exporting goods
• Goods moving from Ireland to another EU Member State are treated as intra-Union supplies and do not require customs export declarations, except for certain exceptions like the Canary Islands
• Prohibitions or restrictions on exports may apply to movements from Ireland to other Member States

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.

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