Revenue amends baggage-control manual: new excise rates on tobacco and updated diplomatic lists

Ireland’s Revenue Commissioners have issued eBrief 145/26, revising the Tax and Duty Manual on the Control and Examination of Baggage with immediate effect. The update adds newly accredited diplomatic and consular representatives to section 11.1.3—individuals whose luggage qualifies for customs exemptions—and incorporates Budget 2027 changes to excise duties on tobacco products carried in travellers’ baggage (Appendix 3). From today, cigarettes and rolling tobacco in excess of revised duty-free allowances will attract higher excise surcharges at ports and airports. Global-mobility teams should update arrival briefings, especially for relocating staff from jurisdictions where tobacco prices are lower, to avoid unexpected penalties at Irish customs. The manual is the primary guidance for customs officers when screening inbound passengers. Multinationals that relocate diplomatic personnel to Ireland will benefit from the updated exemption list, which clarifies entitlements for newly posted staff from several EU and non-EU missions. Revenue advises that the changes are effective immediately and will be reflected in red-lined versions of the manual available on revenue.ie. Companies are encouraged to review staff travel-allowance policies and communicate the new limits to frequent flyers and assignees.