Customs and Excise Duties (General Reliefs) Act 1979

Reliefs from duties for Channel Islands or Isle of Man goods

5 Relief from customs duty of certain goods from Channel Islands

(1) Subject to subsection (2) below, any goods which are the produce or growth of any of the Channel Islands or which have been manufactured in any of those islands from—

(a) materials which are such produce or growth; or

(b) materials not chargeable with any duty in the United Kingdom; or

(c) materials so chargeable upon which that duty has been paid and not drawn back,

may be imported without payment of any customs duty chargeable thereon.

(2) Subsection (1) above shall not apply in relation to any goods unless the master of the ship or commander of the aircraft in which the goods are imported produces to the proper officer at the place of importation a certificate from the Lieutenant-Governor or other proper authority of the island from which the goods are imported that a declaration in such form and containing such particulars as the Commissioners may direct has been made before a magistrate of that island by the person exporting the goods therefrom that the goods are goods to which this section applies.

(3) Directions under subsection (2) above may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.

6 Relief from duty of certain goods from Isle of Man and supplementary provisions

(1) Without prejudice to section 174(1) of the [1979 c. 2.] Customs and Excise Management Act 1979 but subject to the provisions of this section, goods removed into the United Kingdom from the Isle of Man shall be deemed, for the purposes of any charge of duty on goods imported into the United Kingdom, not to be imported.

(2) Where in the case of any goods which are the produce or growth of the Isle of Man, or which have been manufactured in that island from materials which are such produce or growth, a duty of excise is chargeable on like goods or materials manufactured or produced in the United Kingdom, a like duty of excise shall be payable on the removal of those goods into the United Kingdom from the Isle of Man.

(3) Any goods manufactured in the Isle of Man wholly or partly from imported materials, being materials—

(a) which, if they had been imported into the United Kingdom, would have been chargeable with customs or excise duty; and

(b) which on their importation into the Isle of Man either were not charged with customs or excise duty or were charged with a lower amount by way of customs or excise duty than would have been payable on their importation into the United Kingdom,

shall on their removal into the United Kingdom from the Isle of Man be chargeable with customs or excise duty as if they were being imported.

(4) Schedule 1 to this Act shall have effect for the purpose of restricting the removal into the United Kingdom of certain dutiable goods imported into or removed to the Isle of Man.