Irish Revenue has published eBrief No. 056/26, introducing a new Tax and Duty Manual on Centralised Clearance at Import (CCI). The guide explains the legal framework, procedures, and benefits of CCI under EU customs law for businesses and authorities.

RF Report

Irish Revenue has released eBrief No. 056/26, introducing updates to the Tax and Duty Manual regarding Centralised Clearance at Import (CCI) on 23 March 2026.

A new Tax and Duty Manual on Centralised Clearance at Import (CCI) has been created. CCI is a simplification under the European Union (EU) Customs legislation, the Union Customs Code (UCC). It allows an Authorised Economic Operator (AEO) to lodge customs declarations in one EU Member State (MS), where they are established, while the goods may be physically presented in another EU MS.

This guide provides practical and legal information on CCI. It explains the benefits of CCI as well as the legal framework, application procedures, operational processes, and supervisory mechanisms of CCI. It is intended for Customs administrations, economic operators, and stakeholders involved in import processes.