(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...
(c)any explosives within the meaning of the M1Explosives Act 1875 on the unloading or landing of which any restriction is for the time being in force under or by virtue of that Act [F2orF2]
[F3(d)any explosives the importation of which into the United Kingdom is prohibited by regulation 24 of the Manufacture and Storage of Explosives Regulations 2005.]
F3(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 M2Customs and Excise Management Act 1979 (relief for goods temporarily imported) or section 13 of the M3Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs for imported goods) [F4or under any Community 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 [F5or under the Community 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.
Textual Amendments
F1Word in s. 8(2)(b) repealed (26.4.2005 with application as mentioned in reg. 3 of the repealing S.I.) by The Manufacture and Storage of Explosives Regulations 2005 (S.I. 2005/1082), regs. 1(1), 28(1)(2), Sch. 5 para. 17(2), Sch. 6 Pt. 1
F2Word in s. 8(2)(c) inserted (26.4.2005 with application as mentioned in reg. 3 of the amending S.I.) by The Manufacture and Storage of Explosives Regulations 2005 (S.I. 2005/1082), regs. 1(1), 28(1), Sch. 5 para. 17(3)
F3S. 8(2)(d) inserted (26.4.2005 with application as mentioned in reg. 3 of the amending S.I.) by The Manufacture and Storage of Explosives Regulations 2005 (S.I. 2005/1082), regs. 1(1), 28(1), Sch. 5 para. 17(4)
F4Words inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 15(7)(a)
F5Words added by Finance Act 1984 (c. 43, SIF 40:1), s. 15(7)(a)
Modifications etc. (not altering text)
C1S. 8 excluded (23.9.1991) by Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1), ss. 29(3), 32(2); S.I. 1991/2108, art. 2
S. 8 excluded (3.2.1995) by 1994 c. 37, s. 48(4)
S. 8 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(e)
Marginal Citations