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Isle of Man Act 1979
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- 1979 c. 58
- Section 9
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9 Removal of goods from United Kingdom to Isle of Man.U.K.
(1)Except as provided in F1. . . [F2section 21(2) of the Forgery and Couterfeiting Act 1981], goods removed to the Isle of Man from the United Kingdom shall be deemed for the purposes of the customs and excise Acts not to be exported from the United Kingdom.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Where goods imported into or produced in the United Kingdom have not borne customs or excise duty and would be chargeable with customs or excise duty if imported into the Isle of Man, the goods shall not be removed from the United Kingdom to the Isle of Man until—
(a)they have been cleared for that purpose by the proper officer; and
(b)security has been given to the satisfaction of the Commissioners for the due delivery of the goods at some port, airport or place of security in the Isle of Man approved for customs and excise purposes under the law of the Island;
but paragraph (b) above shall not apply if the goods are reported on arrival in the United Kingdom for removal to the Isle of Man in the same ship or aircraft and in continuance of the same voyage or flight.
(5)The goods referred to in subsection (4) above do not include passengers’ baggage or goods that have been relieved or exempted from duty under any of the provisions of sections 7 to 11 or 13 of the M1Customs and Excise Duties (General Reliefs) Act 1979 [F4[F5or under any [F6EU] instrument] [F5or section 19 of the Taxation (Cross-border Trade) Act 2018]] .
(6)Any goods removed from the United Kingdom contrary to subsection (4) above shall be liable to forfeiture and any person concerned in the removal of the goods shall be liable on summary conviction to a penalty of [F7level 3 on the standard scale].
Textual Amendments
F1Words in s. 9(1) repealed (29.4.1996) by 1996 c. 8, s. 205, Sch. 14 Pt. III
F2Words inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 21(3)
F3S. 9(2)(3) repealed (29.4.1996) by 1996 c. 8, s. 24(e), 205, Sch. 41 Pt. III
F4Words added by Finance Act 1984 (c. 43, SIF 40:1), s. 15(7)(b)
F5Words in s. 9(5) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 141
F6Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 3, 6 (with art. 3(2)(3)4(2)6(4)6(5))
F7Words substituted: (E.W.) by virtue of Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46; (S.) by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G; and (N.I.) by virtue of S.I. 1984/703 (N.I. 3), art. 6
Modifications etc. (not altering text)
C1S. 9 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. 9 excluded (3.2.1995) by 1994 c. 37, s. 48(4)
S. 9 excluded (25.10.1995) by S.I. 1995/2518, reg. 118(e)
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