Tax and Duty Manual Civil Aviation Manual Civil Aviation Manual This document should be read in conjunction with section 6, 7, 10 and 11 of the Customs Act 2015 and SI No. 613 of 2016. This document last reviewed February 2021 Queries:
[email protected] VPN 63229/63234 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. 1 Tax and Duty Manual Civil Aviation Manual Table of Contents 1. Section 1. – Introduction and Definitions....................................................................................5 1.1 Introduction..........................................................................................................................5 1.2 Definitions ............................................................................................................................5 1.3 Doubts and difficulties..........................................................................................................7 2 Section 2. - Law, Regulations and General Procedure. ...............................................................8 2.1 Law .......................................................................................................................................8 2.2 General effect of the Customs Act .......................................................................................8 2.3 Approval of places of landing and/or departure