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Customs requirements of Isle of man
Isle of Man Customs Contacts
Customs and Excise Division
Address: P.O. Box 6, Custom House, North Quay, Douglas,Isle of Man, IM99 1AG
Tel: +44 1624 648100
Fax: +44 1624 661725
The Isle of Man is a self-governing British Crown dependency situated in the Irish Sea near the geographic centre of the British Isles. The island is not part of the United Kingdom, but external relations, defence, and ultimate good-governance of the Isle of Man are the responsibility of the government of the United Kingdom. The Isle of Man is a member of the British-Irish Council and the Universal Postal Union.
Customs duties and VAT
The Isle of Man, by virtue of its unique Customs and Excise Agreement with the United Kingdom and European law, is treated as part of the UK and European Union for Customs, Excise and Value Added Tax purposes.
The EU operates a system of customs duties and regimes which are common across the Customs Union whereby non EU goods arriving at an EU port must clear Customs and pay any duties/taxes that are due. Businesses have to arrange for the declarations and payments to be made whilst Customs authorities formally clear the goods from Customs control into 'free circulation', for delivery and trade within the EU.
Goods imported from the UK to the Isle of Man are not treated as exports, and so VAT must be charged at the usual UK VAT rate.
Goods imported into the UK from the Isle of Man are not treated as imports in the same way as imports from other EU states. VAT charged by an Isle of Man business to a UK VAT-registered business can be reclaimed on the UK VAT return, subject to the normal rules about reclaiming input VAT.
VAT law in the Isle of Man generally mirrors VAT law in the UK, and is administered by the Isle of Man Customs and Excise.
Import controls in the Isle of Man
Most goods produced in the UK, or properly imported into the UK, can be brought into the Isle of Man without further customs formalities. Goods brought directly to the Island would be subject to similar import prohibitions, restrictions and licensing that would apply if they were imported into the UK.
The Isle of Man does maintain import controls on:
- certain plants and animals, including endangered species covered by the Convention on Trade in Endangered Species
- meat from non EU countries
- fish and shellfish
Other import prohibitions and restrictions that may differ from those in the UK include:
- explosives (including imports from the UK)
- tobacco in pouches for placing in the mouth (including snus)
- non-resident traders intending to do business on the Island (see Office of Fair Trading website, right)
- For further details please see the page of Customs and Excise contacts