Manual regarding the Customs Treatment of Gifts and Items of Negligible Value
Manual regarding the Customs Treatment
of Gifts and Items of Negligible Value
Customs Procedures Branch
Nenagh
Date of Issue: December 2008
Date Updated March 2010
Queries: [email protected]
VPN 63229/63234/63235
This manual provides a guide to the interpretation of the legislation governing
the Customs treatment of gifts and items of negligible value and should be read
in conjunction with that legislation.
(Previously O. I. 107 of 2005, replaced by O.I. 69 of 2008 as amended by O.I. 64
of 2009)
1
CONTENTS
1. INTRODUCTION ................................................................................
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