Covid-19 Coronavirus

Customs and Excise

Submit Your VAT & ESL Returns Online

Make your payments here

Customs and Excise - how to register for online services button

Customs and Excise Division

P.O. Box 6

Custom House

North Quay


Isle of Man

IM99 1AG

Telephone:+44 1624 648100

Fax:+44 1624 661725

Email:Send Email

Counter hours

From Monday 19 April 2021

Monday to Friday 10am to 4pm.

You can also make an appointment by calling +44 1624 648130 or emailing

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.

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. 

Back to top