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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

Plastic Packaging Tax

  • Plastic packaging tax introduction
  • Draft Plastic Packaging Tax (Application) Order 2021
  • Draft Finance Act 2021 (as it has effect in the Island)
  • Plastic Packaging Tax (General) Regulations 2022
  • Plastic Packaging Tax (Descriptions of Products) Regulations 2022
Related Links
  • ExternalLinkIsle of Man legislation website
  • ExternalLinkUK Legislation
Downloadable Documents
  • Acrobat PDF File An explanation of FERSA
  • Acrobat PDF File Customs and Excise Agreement 2018
  • Acrobat PDF File Protocol 3
  • Acrobat PDF File IoM VAT (UK) Order 1996
  • Acrobat PDF File Notice 1002 MAN - UK Customs and Excise legislation applied in the IOM (Jan 2016)
  • Acrobat PDF File Notice 1002 MAN - Annex A - General Customs Legislation (Jan 2016)
  • Acrobat PDF File Notice 1002 MAN - Annex B - General Application (Jan 2016)
  • Acrobat PDF File Notice 1002 MAN - Annex C - Powers Penalties etc (Mar 2017)
  • Acrobat PDF File Notice 1002 MAN - Annex D - VAT related (Jan 2016)
  • Acrobat PDF File Notice 1002 MAN - Annex E - Excise Duties (Jan 2016)
  • Acrobat PDF File Notice 1002 MAN - Annex F - Export Control (March 2017)
  • Acrobat PDF File Notice 1002 MAN - Annex G - Information Powers, Penalties etc

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