This Manual provides a guide to the interpretation of the law governing Valuation for Customs Purposes which is set out in Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation No. 2015/2447 laying down the detailed rules and implementing provisions of Regulation (EU) No 952/2013 of the European Parliament and Council establishing the Union Customs Code, and it should be read in conjunction with these regulations.
Source Revenue.ie
See also UK – HMRC internal manual: VAT Valuation Manual
Latest Posts in "Ireland"
- Ireland Issues EU VAT SME Scheme Guidance for Small Businesses
- Ireland’s ViDA Roadmap: Phased Rollout of E-Invoicing & Real-Time VAT Reporting
- Government Delays Hospitality VAT Cut to July 2026 Due to High Cost
- Ireland Releases E-Invoicing Roadmap for EU VAT Digital Age Requirements by 2030
- Ireland Announces Phased VAT Digital Rollout for EU ViDA Compliance by 2030
