Customs and Excise

Public counter hours

From Monday 30 May 2022

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.

Staff are available to assist you with your enquires by phone and email from 8.30am to 4.30pm Monday to Friday.

Contact details

Telephone: +44 1624 648100
Email: Customs@gov.im

Privacy Notice

The Treasury collects information about you in order to administer taxation and carry out other functions for which it is responsible (eg. 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.

Important updates

To receive important news from Customs and Excise, including regular updates of changes to UN/EU sanctions, and to import, export and trade controls, subscribe to the RSS feed for Customs and Excise news releases.

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.

CHIEF replacement system

HMRC are replacing the computer system that handles import and export declarations. The Customs Handling of Import and Export Freight (CHIEF) system is closing on 31 March 2023. Going forward, you'll need to declare all goods through the Customs Declaration Service (CDS) as it becomes the UK's single customs platform. More details on what you need to do can be found on this link.

Red Diesel Changes from 1 April 2022

From 1 April 2022, changes are being made to who can use Rebated Fuel (red diesel). Further details of the changes and how to prepare for them can be found in the news release. More details can be found in the following guidance Excise Notice 75.

Imported vehicles

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.