Subject to section 70 below, any ship for the time being engaged in the trade of carrying goods coastwise between places in the United Kingdom F1or between a place in the United Kingdom and a place in the Isle of Man shall for the purposes of the Customs and Excise Acts 1979 be a coasting ship.

Subject to that section, no goods not yet entered on importation and no goods for exportation shall be carried in a ship engaged in the trade of carrying goods coastwise.

The Commissioners may from time to time give directions as to what trade by water between places in the United Kingdom F1or between a place in the United Kingdom and a place in the Isle of Man is or is not to be deemed to be carrying goods coastwise.