On 21 October 2014, the Iris Oifigiúil (Irish Official Gazette), published S.I. No. 474/2014 – Customs (Electronic Filing of Returns) Order 2014 and S.I. No. 475/2014 – Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014. The Order is made by the Revenue Commissioners under the provisions of section 917E of the Taxes Consolidation Act 1997, which was inserted by section 209 of the Finance Act, 1999. The Regulations are made by the Revenue Commissioners under the provisions of section 917EA of the Taxes Consolidation Act 1997, which was inserted by section 164 of the Finance Act 2003. The Order and Regulations are to be read in conjunction with each other. The Regulations and the Order underpin Revenue’s programme to establish the use of electronic channels as the normal way of conducting business by providing for the mandatory electronic filing of certain returns by certain categories of persons. With effect from 18 October, 2014 all cargo manifests will be required to be filed by electronic means. The Revenue Commissioners may, on application, exclude a person from the obligation to file electronically if they are satisfied that the person does not have the capacity to do so, and in this context “capacity” is taken to mean sufficient access to the Internet and in the case of an individual is not prevented by reason of age, physical or mental infirmity from filing electronically. A person aggrieved at a failure by the Revenue Commissioners to exclude them from the requirements may appeal that failure to the Appeal Commissioners. An excluded taxpayer may, if circumstances change, have that exclusion revoked and that decision may also be appealed to the Appeal Commissioners. This article was first published on http://www.internationaltradecomplianceupdate.com/blog.aspx?entry=2735#.VEgJMJAte5w.twitter.