From 15 April 2013, if any vehicle is imported into the Isle of Man and United Kingdom from anywhere else in the world new restrictions will apply - meaning that you would not be able to register a vehicle here until and unless Customs and Excise have verified that any customs charges that may be due have been secured.
The Department of Infrastructure will be unable to register the vehicle unless Customs and Excise has confirmed that any charges have been secured.
The new rules apply to any vehicle - new or used - and whether brought from an EU Member State or from outside the EU.
Any vehicle imported into the Isle of Man from outside the UK must be notified to Customs and Excise within 14 days of arrival.
Even if the vehicle has been notified to HM Revenue and Customs following arrival in the UK you will still need to ensure clearance from Customs and Excise here before you will be able to register your vehicle.
The new rules will not apply to temporary visitors, those returning from holiday with their vehicles from abroad, or to vehicles that are registered in the UK (and which have no customs restrictions imposed on their disposal).
Particular care should be taken if buying a vehicle that has been imported from outside the UK and which has not yet been registered. You will not be able to register the vehicle unless Customs and Excise is satisfied that any VAT has been secured, and you might have to pay any VAT due and then seek to recover the money from the person who sold you the vehicle.
The supply of new, imported vehicles by dealers in the Island will not be affected because there are special arrangements in place to ensure that any customs charges due on these vehicles have been secured.
Additional information is available in the leaflet NOVA 3 MAN available on the Customs and Excise website or from the Advice Centre.