(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(1A)Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.]
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(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 [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 [F6level 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F1Words in s. 9(1) repealed (29.4.1996) by 1996 c. 8, s. 205, Sch. 14 Pt.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(1A) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 12(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F4S. 9(2)(3) repealed (29.4.1996) by 1996 c. 8, s. 24(e), 205, Sch. 41 Pt. III
F5Words in s. 9(5) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 141 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
F6Words 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)
C2S. 9 excluded (1.8.2021) by S.I. 1995/2518, regs. 133AB(e), 133L, 133N (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)
Marginal Citations