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.
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