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Legislation for Customs and VAT

The Isle of Man Acts relevant to customs, excise and VAT may be found on Isle of Man's legislation website where you can also find relevant secondary legislation since 2000.

The relevant Acts of Tynwald are:

  • Customs and Excise Management Act 1986
  • Value Added Tax Act 1996
  • Customs and Excise Act 1993
  • Alcoholic Liquor Duties Act 1986
  • Hydrocarbon Oil Duties Act 1986
  • Tobacco Products Duty Act 1986
  • Customs and Excise Duties (General Reliefs) Act 1986
  • Excise Duties (Surcharges or Rebates) Act 1986
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