8 Removal of goods from Isle of Man to United Kingdom.E+W+S+N.I.
(1)Except as provided in subsection (2) below, goods removed to the United Kingdom from the Isle of Man shall be deemed for the purposes of the customs and excise Acts not to be imported into the United Kingdom.
(2)Subsection (1) above does not apply to—
(a)goods imported into or produced in the Isle of Man which are of a class or description chargeable with customs or excise duty under the law of the United Kingdom and which have not borne a corresponding duty under the law of the Isle of Man;
(b)goods which were imported into the Isle of Man in contravention of any prohibition or restriction and which are of a class or description the importation of which into the United Kingdom is for the time being subject to a corresponding prohibition or restriction; F1...[F2or]
[F3(c)any explosives the importation of which into the United Kingdom is prohibited by regulation 29 of the Explosives Regulations 2014.]
F4(3)The goods referred to in subsection (2)(a) above do not include goods which have been wholly or partly exempted from duty under any Isle of Man equivalent to section 48 of the M1Customs and Excise Management Act 1979 (relief for goods temporarily imported) or section 13 of the M2Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs for imported goods) [F5or under any [F6EU] instrument] but where—
(a)any such exemption was subject to conditions required to be complied with after importation of the goods into the Isle of Man; and
(b)the goods are removed to the United Kingdom,
the customs and excise Acts shall apply to the goods as if they had been imported into the United Kingdom when they were imported into the Isle of Man and as if corresponding conditions had then been imposed under the said section 48 or 13 [F7or under the [F6EU] instrument in question].
(4)For the purposes of subsection (2)(a) above goods of any class or description shall be treated as having borne a corresponding duty under the law of the Isle of Man if they have borne duty under that law at a rate not less than that at which duty was then chargeable under the law of the United Kingdom in respect of goods of that class or description; and where goods have borne duty under the law of the Isle of Man at a lower rate, the duty charged on their importation into the United Kingdom shall be reduced by an amount equal to the duty borne under that law.
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