Customs Export Procedures

The Customs Export Procedures Manual is updated to provide further information in light of Brexit and to make minor amendments to the text where necessary.

The significant changes include:

• Amending the list of special fiscal territories
• Introduction of a new office of export for goods travelling to Great Britain via Northern Ireland
• Information on preferential origin for trade with the UK
• Information on voisinage arrangements and fishing procedures for trade with Great Britain and Northern Ireland
• Changes to the entitlement to the Retail Export Scheme.

For more information see Revenue eBrief No. 075/21.