- 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.
