- Revenue updated the Customs Import Procedures Manual, Section 6, with more detail on importing goods through AIS, including using the AIS Trader Portal to create import declarations.
- The manual is intended to guide Revenue officials on the general rules and customs formalities for importing goods.
- It includes references to additional instructions and related manuals for specific import procedures.
- The Brexit section notes that the UK is now a non-EU country, while Northern Ireland goods may still be treated as Union goods under the revised Protocol.
- It also notes the Windsor Framework and the EU-UK Trade and Cooperation Agreement, which removes tariff duties where origin rules are met.
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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