Customs and Excise
P.O. Box 6
Isle of Man
+44 1624 648130
+44 1624 661725
Monday to Friday 8:30am to 4:30pm
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VAT Mini One Stop Shop
On 1 January 2015 to the place of supply rules for business to consumer (B2C) services relating to broadcasting, telecommunications and e-services (known as “digital services”) changed. Further details.
Detailed guidance on sanctions, export and trade control licensing, and proliferation
The Customs and Excise Division publishes detailed guidance about how UN and EU trade and financial sanctions affect the Island, as well as on export controls (including on the export of cultural goods), trade control licensing of trafficking and brokering activities, trade-based money laundering, proliferation and proliferation financing.
When vehicles are imported from outside the UK and Isle of Man, Customs and Excise must be satisfied that any VAT etc is secured before it can be registered and licensed for use on the road. More details can be found in Notice NOVA 3 MAN (guide to procedures), which can be found in the section containing Public Notices.
Alcohol Wholesaler Registration Scheme (AWRS)
From April 2017, trade buyers who purchase alcohol from wholesalers with the aim of selling it on to their own customers should, as part of their own due diligence processes, check that the wholesaler is registered with the Isle of Man Treasury or HMRC, to ensure that the wholesaler they are purchasing from has been approved. Since 1 April 2016, alcohol wholesalers have been required to be registered. For more details see Notice 2001 MAN in the section containing Public Notices.
Machine Games Duty
Machine Games Duty came into force on the Isle of Man on 1 February 2013.