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Isle of Man Government
Reiltys Ellan Vannin
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Customs

The Treasury DepartmentIsle of Man Customs and Excise
Isle of Man Legislation for VAT and Customs purposes

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 -

  Other Useful Documents Useful external links
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 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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