Commentary

V1.217 The UK–Isle of Man customs union

Part V1 General principles and rates of tax

V1.217 The UK–Isle of Man customs union

V1.217 The UK–Isle of Man customs union

The UK and the Isle of Man have been in customs union since 1765. Under the terms of Protocol 3 to the Treat of Accession, the Isle of Man is effectively part of the EU Customs Union.

The arrangements in force between the UK and the Isle of Man have been varied from time to time and are currently regulated by Customs and Excise Agreement 19791, which came into effect on 1 April 1980. This agreement is given statutory effect by Isle of Man Act 1979.

The agreement extends to customs duties, excise duties, pool

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