Customs Manual on Import VAT updated (February 2021)

Feb 23, 2021

The guidance on VAT payable on goods imported from outside the EU has been updated by Revenue.

The Customs Manual on Import VAT has been updated with regard to:

  • the withdrawal of a concession which has become redundant due to the introduction of Postponed Accounting
  • an updated link to the AIS Trader Guide
  • updated AIS codes.