Customs and Excise Management Act 1979

174 Removal from or to Isle of Man not to be importation or exportation

(1) For the purposes of the customs and excise Acts, subject to section 6(2) and (3) of the [1979 c. 3.] Customs and Excise Duties (General Reliefs) Act 1979 and subsection (2) below, goods removed into the United Kingdom from the Isle of Man shall be deemed not to be imported into the United Kingdom.

(2) Subsection (1) above shall not apply to the removal of—

(a) any explosives within the meaning of the [1875 c. 17.] Explosives 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; or

(b) copies of copyright works to which section 22 of the [1956 c. 74.] Copyright Act 1956 applies.

(3) For the purposes of the customs and excise Acts, subject to subsection (4) below, goods removed from the United Kingdom to the Isle of Man shall be deemed not to be exported from the United Kingdom.

(4) Any enactment relating to the allowance of drawback of any excise duty on the exportation from the United Kingdom of any goods shall have effect, subject to such conditions and modifications as the Commissioners may by regulations prescribe, as if the removal of such goods to the Isle of Man were the exportation of the goods.