Updated Tax and Duty Manual on Dual Use Goods Exportation

• Revenue eBrief No 055 25 updated Tax and Duty Manual on Exportation of Dual Use Goods
• Paragraph 1 clarifies roles of Revenue and Department of Enterprise Trade and Employment
• Paragraph 2 updated with relevant legislation
• Paragraph 3 amended with guidance on Dual Use export authorisations and customs export requirements
• New Annex I added listing Dual Use authorisation codes for customs export declaration data element 12 03

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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