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Customs Manual Update: Preferential Origin Rules for EU/UK Trade Agreement Post-2026 Transition Period

  • Revenue eBrief No. 280/2415 November 2024 – Customs Manual on Preferential Origin
  • Appendix 3 – Tax and Duty Manual (TDM) Customs Manual on Preferential Origin
  • Trade and Cooperation Agreement (TCA) EU/UK has been updated
  • The product-specific rules that will apply following the period of transitional rules (after 31 December 2026) changes to the transitional product-specific rules for electric accumulators and electrified vehicles that apply from 1 January 2021 until 31 December 2026.
  • There are also some minor text changes to the TDM.

Source: revenue.ie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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