Customs and Excise
The Customs and Excise Division of the Treasury is the Isle of Man’s indirect tax and customs and excise authority. Our vital work collects indirect taxes, such as VAT, customs and excise duties, that helps pay for the Isle of Man’s public services. We work closely with other agencies to ensure that our Island’s border is kept safe by preventing the import of prohibited items and combatting financial crime through compliance and enforcement measures including targeted financial and trade sanctions..
Across these webpages you will find all the relevant forms, guidance documents, legislation and public notices for Customs and Excise:
Our Vision
To protect our borders and maximise revenue collection leading to a safer and more prosperous Island community.
Our Values
Professionalism, Accountability, Teamwork, Honesty, Integrity and Respect.
Our values are crucial because they define who we are as a division and shape how we serve the Island community. Ultimately, our values help us stay focused on our vision, keeping our borders safe and collecting indirect tax money that goes to helping pay for the Island's public services.
Arriving and
Leaving the Island
Information and guidance on reporting requirements when arriving and leaving the Island, General Aviation Reporting and declaring cash can be found on the below page.
Compliance, Powers and Appeals
Information and guidance on compliance visits and checks, powers and how to appeal a Customs and Immigration decision can be found on the below page.
Contact Us
Our contact details and public counter hours can be found using the link below.
Imports and Exports
Information and guidance on import and export controls including international post and bringing vehicles into the Island permanently can be found on the below page.
Indirect Taxes
Information and guidance on indirect taxes (other than VAT) that apply in the Isle of Man including excise duties can be found on the below page.
Online Services
Access to the Customs and Excise Online Services portal, user guides, common issues assistance and information for VAT agents can be found on the below page.
Payments
Information about payment methods for VAT, Customs and Excise duties and penalties and interest rates for late returns and payments can be found on the below page.
VAT Services
Information and guidance on how to register and deregister for VAT, how to correct a VAT return error and the DIY Housebuilders Scheme can be found on the below page.
Subscribe to receive important updates
To receive regular updates and other important related news, you can subscribe to the RSS feed for Customs and Excise news releases by copying and pasting the link below into your RSS feed reader or Microsoft Outlook RSS feeds folder:
You can also view our guidance on how to use RSS Feeds.
Overview of Customs and Excise
The Isle of Man, by virtue of its unique Customs and Excise Agreement with the United Kingdom, is treated as a part of the United Kingdom for Customs, Excise and Value Added Tax (VAT) purposes.
The Customs and Excise Agreement contains the overarching policy on customs duties and many other, but not all, indirect taxes ('common duties'). The Agreement, which is supported by both UK and Manx legislation, means that for VAT and customs and excise duty purposes the 2 territories are treated as if one. Further information including links to legislation, can be found on the following pages:
The guidance held in public notices published by His Majesty's Revenue and Customs (HMRC) relating to customs, excise and VAT matters is valid for Isle of Man businesses and individuals, subject to some exceptions, which can be found on this website.
Most VAT and indirect taxes collected in the Island are pooled and shared with the UK. VAT and common duties that relate to goods and services consumed in the Isle of Man can be collected in the UK and similarly VAT and common duties that relate to goods and services consumed in the UK can be collected in the Isle of Man. For more information on the United Kingdom & Isle of Man Indirect Tax Final Expenditure Revenue Sharing Arrangements (FERSA), visit the dedicated page.
Contact Us
Address:
Ground Floor,
Government Offices,
Bucks Road,
Douglas,
Isle of Man,
IM1 3PN
Email: customs@gov.im
Telephone: +44 1624 648100
Please note: the Customs and Excise Division cannot provide indirect tax guidance to businesses registered in the UK or elsewhere.
If you are registered in the United Kingdom for an indirect tax, please contact HMRC's Business Advice Centre on 0300 200 3700.
Report any suspicious activity you may see
- On the anti-smuggling phone line number +44 1624 648110
- Via email to customs@gov.im
- Or by ringing the 24 hour Customs Hotline line on 0800 595000
Public Counter Hours
Monday to Friday: 10am to 2pm
You are encouraged to make appointments before visiting and they can also be arranged outside of counter opening hours on request.
The counter may occasionally be closed for staff training or operational matters. Notifications will be published in these circumstances to give sufficient notice.
Complaints
The Treasury is committed to providing a high standard of service and take all complaints seriously. If you are unhappy with any aspect of our service, you can make a complaint to the Divisional Complaints Officer.
How to make a complaint
You can:
- Submit your complaint in writing by email to complaints.cuim@gov.im
- call +44 1624 648157
Please include your contact details and a clear description of the issue when contacting us.
Acknowledgement and response
We will acknowledge your complaint within 7 working days and aim to resolve it within a further 7 working days. If more time is needed, we’ll keep you informed.
Privacy Notice
The Treasury collects information about you in order to administer taxation and carry out other functions for which it is responsible (e.g. National Insurance, customs and excise duties, property rates, social security benefits, state pensions and legal aid etc.), and for the detection and prevention of crime.
Whilst that information will primarily be provided by you, where the law allows, we may also get information about you from other organisations or give information about you to them. This may be to check the accuracy of the information provided, prevent or detect crime or protect public funds in other ways. These organisations may include other government departments, the police and other agencies.
To find out more about how we collect and use personal information, contact any of our offices or visit our website.
