Revenue updated two Tax and Duty Manuals outlining the procedures for goods imported and exported from/to the UK for repair.
Revenue added a new section (7.4) to the Tax and Duty Manual on Outward Processing, outlining the procedure for goods going to the UK for repair as provided for under the EU/UK Trade and Cooperation Agreement. See Revenue eBrief No. 185/21 for further details.
A new section (2.6.1) was also added to the Tax and Duty Manual on Inward Processing, outlining the procedure for goods imported from the UK for repair provided for under the EU/UK Trade and Cooperation Agreement. See Revenue eBrief No. 188/21 for further details.
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