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

Plastic Packaging Tax

If you have manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022, you may need to register for the tax, please find further guidance in relation to PPT:

• Examples to aide understanding of what packaging is and isn't subject to PPT
• Guidance - Collection of guidance you should follow for PPT
• Finance Act 2021 (as it has effect in the Island)
• Plastic Packaging Tax (Application) Order 2021
• Plastic Packaging Tax (Application) (Amendment) Order 2022
• Plastic Packaging Tax (General) Regulations 2022
• Plastic Packaging Tax (Descriptions of Products) Regulations 2022