Postponed VAT accounting: Control and examination of baggage

Mar 15, 2021

The Tax and Duty Manual - Control and Examination of Baggage - has been updated at paragraph 11.6.3 to reflect the withdrawal of a concession in relation to the payment of, and the accounting for VAT. It was withdrawn as a consequence of the introduction of postponed VAT accounting, with effect from 1 January 2021. See eBrief No. 048/21 for further details.