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Customs and Excise Legislation – Publication of Texts of Applied Legislation

Tuesday, 5 January 2016

The Treasury’s Customs and Excise Division has published a new Public Notice which contains the texts of selected United Kingdom (UK) legislation that has been applied to the Island using powers now found in the Customs and Excise Act 1993.

Notice 1002 MAN and its Annexes provide a convenient means to access many of the orders, regulations and parts of UK Acts that have been applied over the years.  Hitherto it could prove difficult to locate such consolidated texts as they were only available contained in, or annexed to, a number of application orders.

Whilst not being a substitute for the actual legislation, the texts provided do mean that anyone who wishes to, can find out how the Isle of Man version of a particular instrument differs from the UK version.

Due to the requirements of the Island’s Customs and Excise Agreement with the UK, and the need to facilitate the Island and the UK operating as a single area for VAT, customs and excise matters, there is a need to be able to quickly and efficiently adopt and make part of Island law relevant or necessary pieces of UK legislation.  Whilst various parts of customs and excise legislation allow for this the principal tool used is by an order under the Customs and Excise Act 1993.

Once applied, the legislation involved ceases to be UK legislation, but instead forms a full part of Island law.  This also means that if the original UK legislation is amended, or even revoked or repealed, the applied version in the Island remains unaffected, until or unless Tynwald amends or revokes the order by which it was applied.

There are 6 annexes to Notice 1002 MAN –

Annex A

General customs legislation (imports, exports, certain import restrictions, etc)


Annex B

Legislation with general application (interest rates, repayment of duty, etc)


Annex C

Powers, penalties etc


Annex D



Annex E

Excise duties (including air passenger duty and machine games duty)


Annex F

Export licensing control (including trade controls on trafficking and brokering)


For more information please see Notice 1002 MAN or contact Customs and Excise.

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