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Changes to customs charges and postal requirements

Tuesday, 9 March 2021

People are being reminded that postal goods, received from outside of the UK, may now be subject to import duties. 

It comes after Isle of Man Customs and Excise reported an increase in queries since changes were introduced from 1 January 2021 following Brexit. The changes include the charge of Customs Duty, Excise Duty and VAT on goods arriving from the EU. 

The Customs and Excise Division is responsible for collecting any charges due on goods arriving through the post and, if applicable, will send a letter detailing any payment required. The goods will not be released until all tax and duties have been paid.  The charges can easily be paid using Government Online Services.

Further details on customs and excise is available on the Customs and Excise webpage.

Customs and Excise Collector, Sandra Skuszka, said:

‘We’ve seen an increase in queries about postal charges since New Year, prior to which the movement of goods within the EU customs union were generally free from tariffs and restrictions. These new charges might be confusing, but we’re here to help if people need advice or have issues, and the charges can be paid quickly and easily via online services.’ 

If goods are imported through one of the courier services then the calculation of the amounts due will be done by UK Border Force.  The courier will be responsible for paying this amount to HMRC and they will pass on these costs and any administration fee to the recipient of the goods.  They are unlikely to deliver the goods until all fees have been paid.  Any dispute with the tax and duty charged should be taken up with UK Border Force where they have raised the charge. 

It is now mandatory when sending any package containing goods to any international destination (including the Channel Islands) to declare the contents of the item using a CN22 or CN23 form, both of which are available at post offices or via the Isle of Man Post Office website.  The form needs to be completed using full names, addresses and other postal details (no initials or abbreviations), a description and nature of the package contents (including quantity, weight, value in GBP and whether it is a gift) and a signature. 

Commercial senders also have to include additional information such as import tax code and Economic Operators' Registration and Identification (EORI) number. Failing to correctly complete the relevant form may result in delays, the item being returned or surcharges. Anyone sending items should check directly with the customs authorities in the country they are sending to, before posting, as there may be customs charges due to them. 

More details are available on the Isle of Man Post Office website at www.iompost.com/ecd.  

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