On 9 October 2026, Revenue published eBrief No. 145/26, updating the Manual on the Control and Examination of Baggage. This manual guides customs officers on the examination of accompanied and unaccompanied baggage, including risk-based selection, prohibited goods, and duty-free allowances. It incorporates recent changes in customs legislation and EU regulations.
Key Takeaways
- Risk-Based Approach: The manual emphasizes intelligence-led, risk-based selection for baggage examination to facilitate legitimate travel while targeting smuggling.
- Allowance Clarity: Updated duty-free and tax-free allowances for travelers arriving from EU and non-EU countries are detailed.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement