Customs

The Isle of Man Acts relevant to customs, excise and VAT may be found at http://www.legislation.gov.im/cms/; where one can also find relevant secondary legislation since 2000.

The relevant Acts of Tynwald are -

• Customs and Excise Management Act 1986
• Value Added Tax Act 1996
• Customs and Excise Act 1993
• Alcoholic Liquor Duties Act 1986
• Hydrocarbon Oil Duties Act 1986
• Tobacco Products Duty Act 1986
• Customs and Excise Duties (General Reliefs) Act 1986
• Excise Duties (Surcharges or Rebates) Act 1986

		Other Useful Documents		Useful external links
		Customs and Excise Agreement 1979 with the UK		HMSO (for UK legislation)
		Revised Sharing Arrangements 2009		Europa (EU legislation)
		Protocol 3 (which governs the Island's relationship with the EU)		Current Bills progress chart
		IOM VAT Regulations 1996
		IOM VAT (Special Provisions) Order 1995
		IOM VAT (UK) Order 1996

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