With effect from Friday 1 August 2025, the Customs and Excise Acts (Application) (Amendment) Order 2025 will come into operation, which amendments certain import & export control legislation.
What are import and export controls
There are import and export controls in place for a variety of reasons including:
- Ensuring that illegal goods are not imported or exported
- Ensuring that controlled goods are only imported or exported under an appropriate approval or licence
- Ensuring that any import duties or other taxes are correctly accounted for
Most goods moving between the UK and the Island are not subject to customs formalities, and these goods are not considered to be imports or exports under customs law. Goods brought directly to the Island from outside the UK are subject to customs controls.
What does this legislation do
This Order amends 2 pieces of customs legislation:
- Customs and Excise Acts (Application) Order 1979
- Taxation (Cross-border Trade) Act 2018 (Application) Order 2019
and also revokes several other pieces of secondary legislation which are no longer required. This is either because they have been replaced by later legislation or do not need to be retained.
Of particular interest are the following controls on counterfeit notes and coins and fireworks.
Counterfeit notes and coins
This Order gives legal effect in the Island to a piece of UK legislation which prohibits the import or export of counterfeit notes and coins. This relates to formal legal tender issued by any country.
Intentionally importing or exporting these counterfeit goods is a criminal offence. Penalties for committing this offence can include fines and imprisonment for up to 14 years for the most serious cases.
Import of fireworks
It is a requirement that anyone importing fireworks must inform the Customs and Immigration Division prior to doing so. They must provide:
- Their name and address
- The name of the person who is to store the fireworks following their importation, and
- The address of the premises at which the fireworks are to be stored following their importation
This Order adds offences and penalties for failure to comply with requirements to give information in relation to the import of fireworks. The maximum penalties that apply are £10,000 fine and 6 months imprisonment.
Further information
The following pages on the Isle of Man Government website will be updated from 1 August 2025, where further information can be found:
Contact details for enquiries
If you require any further information or guidance, please contact us on:
Telephone: +44 1624 648100
Email: customs@gov.im
