Customs and Excise Duties (General Reliefs) Act 1979

Section 6(4).

SCHEDULE 1 Restrictions on Removal of Goods into United Kingdom from Isle of Man

1 Where any goods which, if they were imported into the United Kingdom, would be chargeable with customs or excise duty are imported into the Isle of Man and on that importation either are not charged with any customs or excise duty or are charged with a lower amount by way of customs or excise duty than would have been payable on their importation into the United Kingdom, then—

(a) if the goods are cleared out of charge in the Isle of Man for home use or to be dealt with in any other manner in the Isle of Man, they shall not thereafter be removed into the United Kingdom ;

(b) in any other case, the goods shall not be removed from the Isle of Man into the United Kingdom until they have been cleared for that purpose by the proper officer and, except in the case of goods reported on arrival for removal into the United Kingdom in the same ship or aircraft and in continuance of the same voyage or flight, until security has been given to the satisfaction of the Commissioners for the due delivery thereof at some port or customs and excise airport in the United Kingdom.

2 Where any goods—

(a) manufactured or produced in the United Kingdom and chargeable with a duty of excise on being so manufactured or produced or on being sent out from the premises of the manufacturer ; or

(b) imported into the United Kingdom and chargeable on that importation with a duty of customs or excise,

have been removed from the United Kingdom into the Isle of Man without payment of that duty or on drawback of the excise duty, then, save with the permission of the Commissioners and subject to such conditions as they see fit to impose, neither those goods nor any other goods in the manufacture or preparation of which those goods have been used shall thereafter be removed from the Isle of Man into the United Kingdom.

3 Any goods removed into the United Kingdom contrary to paragraph 1 or 2 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 three times the value of the goods or £100, whichever is the greater.