Isle of Man: modifications of UK customs provisions2.
The Act (as modified by regulation 3) and the provisions referred to in regulations 4 to F16A (as modified by those regulations) shall apply in respect of the following Customs matters—
(a)
the entitlement of persons established in the Isle of Man in relation to Customs procedures,
(b)
the treatment of goods that are imported into the United Kingdom and then moved to the Isle of Man, and
(c)
any other purposes related to customs union arrangements having effect between the United Kingdom and the Isle of Man.