171:
525:
and Excise
Agreement covers customs duties and many other (but not all) indirect taxes. The agreement, which is backed by both UK and Manx legislation, means that for VAT, customs and most (but not all) excise duty purposes the two territories are treated as one. Most of these indirect taxes and duties are pooled and shared. This negates the need for customs barriers between the two countries. Manx legislation exists which mirrors the equivalent UK law where required.
590:
testing and excise visiting. In most of these areas officers seek to seize offending items and to disrupt those that try to bring into the island prohibited or restricted goods, which include drugs, alcohol, tobacco, weapons, paedophile materials and endangered species or meat products. Where prohibitions are broken the division has close working and intelligence sharing with the
524:
From 1765 to 1979, the collection of customs revenues in the Isle of Man was undertaken by UK Customs and Excise staff. From 1980, under the terms of the
Customs and Excise Agreement of 1979 with the UK, the collection of customs revenue has been undertaken by Manx civil servants. The current Customs
614:
In addition to its customs role relating to import and export prohibitions and restrictions, the
Division is responsible for administration of export licensing and export controls, these being in addition to controls on the removal of cultural items administered by Manx National Heritage. It is also
581:
Customs and Excise
Division also has important law enforcement functions to perform, ranging from the investigation of local customs offences such as bootlegging of alcohol and tobacco and drug smuggling into and out of the Isle of Man through to assisting other jurisdictions with the investigation
577:
station, with about 55 staff covering all aspects of
Customs and Excise work. There are about 9,000 traders currently registered for VAT in the Isle of Man and this figure is steadily growing. On average more than 100 new applications to register are received per month. The service aims to register
589:
The
Division's law enforcement work contributes to the Chief Minister's Drug and Alcohol Strategy, which complements its performance of the more traditional customs work including attendance at ports and the airport, dealing with passengers, examining freight, courier and postal packets, road fuel
743:
Prohibitions and restrictions
General name for goods the import into the Island (either from UK or elsewhere) is banned (prohibited) or restricted (subject to licensing or other control); general agency function for another Island/UK
688:
Export controls and export licensing Advice on, assistance in application for, and preparation of licences for exports outside UK/EU. Also investigations and assurance of Island-based exporters. Includes exports of “cultural
585:
In the area of financial crime the
Division works closely with the Financial Intelligence Unit (FIU) and currently there are intelligence officers and investigation officers working with their police colleagues at the FIU.
728:
Mutual assistance and mutual recovery, Handling/responding to request from UK, other EU, other countries re customs, excise, VAT, sanctions etc matters; including mutual recovery possible for UK and EU
649:
Boarding of Isle of Man flag vessels in customs and excise warehouses etc, Delegated responsibility for approval for other "Convention states" to board Manx vessels in connection with drugs trafficking
623:
296:
427:
748:
381:
640:
Approval of wharves, airport cargo sheds, warehouses etc: Premises approved for use in, allowed duty suspension or some other special relief or concession
740:
Postal traffic control: Import and export controls, plus agency work for other agencies re goods prohibited in Isle of Man (including controlled drugs)
420:
655:
Cash declarations, Cash exceeding €10,000 must be declared when it enters/ leaves the Island (including postal, freight, carried by passengers etc)
223:
597:
The
Division also operates a 7.5 metre trailer based rigid-hulled inflatable boat (RHIB) bought using the seized proceeds of illegal activities.
637:
Appeals Case work, on appeals against decisions, penalties, assessments concerning assigned matters to the independent VAT & Duties
Tribunal
1048:
854:
768:
Trade embargo controls: Controls include arms and other embargoes, and bans on technical assistance, financing etc UN and EU sanctions measures
510:
371:
291:
196:
676:
Drug trafficking Import/export of controlled drugs, trafficking of same (anywhere in world) and financing of/proceeds from such trafficking
652:"Bootleg goods" control (smuggling): Control of excise goods imported from EU Member States without UK/Manx excise duty being accounted for
413:
1053:
349:
201:
337:
722:
Maritime patrol work Patrol, boarding, surveillance at sea using patrol craft (and DEFA vessel), and in conjunction with Border Force
228:
786:
781:
981:
791:
762:
Sanctions Administration, implementation, investigation etc of UN and EU sanctions (plus domestic anti-terrorism legislation)
731:
NOVA (vehicle imports) Pre-clearance of all vehicles other than from UK before they can be registered/licensed in the island
400:
376:
366:
361:
344:
318:
514:
498:
161:
95:
950:
1058:
386:
488:
924:
1009:
692:
Explosives precursors Precursor chemicals used in the production of explosives Control of Explosives Precursors
591:
634:
Anti-terrorism controls Preventive work, "port controls" as Examining Officers for persons entering the island
273:
456:
257:
252:
247:
242:
218:
354:
144:
136:
301:
279:
713:
Light Dues Levy on vessels to pay for lighthouses and other aids; agency function for Trinity House
701:
FLEGT See “Timber” EU action plan for Forest Law Enforcement, Governance and Trade Freeport control
578:
new traders within 7 days of application, provided all the relevant information has been provided.
574:
476:
170:
873:
661:
CITES Import/export control relating to endangered species, Agency function on behalf of DEFA
615:
responsible for administering UN and EU sanctions, both trade-based and financial sanctions.
894:
888:
845:
725:
Money laundering AML work associated with assigned matters, mutual assistance requests etc
704:
Intellectual property Control of imports, counterfeit and other goods infringing IP rights
643:
AWRS Alcohol Wholesalers Registration Scheme, Control of wholesalers of alcoholic products
284:
879:
851:
480:
323:
269:
211:
995:
1042:
821:
815:
809:
682:
Duty-/tax-free shopping Where permitted - control of operators, shops, warehouses etc
601:
495:
444:
330:
313:
233:
92:
900:
860:
833:
710:
Import/export control of trade in “conflict” or “blood” diamonds, as agency for FCO
608:
184:
148:
140:
747:
Public health control: As part of preventive customs duties, agency function for
827:
452:
189:
54:
882:
839:
658:
Chemical import/export, Including precursor chemicals for drugs and explosives
484:
679:
Drugs precursors Precursor chemicals, used in the production of illegal drugs
472:
759:
RFTU Road Fuel Testing Unit: control of road fuels liable to excise duties
1010:"Treasury Customs and Excise Division - Notice 1003 MAN Assigned Matters"
646:
Biosecurity Controls, plant and animal health as agency function for DEFA
460:
518:
464:
264:
673:
Customs duties Import or export duties chargeable under EU customs law
631:
Anti-Dumping Duty (ADD), a customs duty on imports from outside the EU
459:. It prepares the annual budget for the Government, and also handles
928:
468:
765:
Other financial sanctions including counter financing of terrorism
719:
Machine Games Duty (MGD) Excise duty on takings of gaming machines
698:
Fireworks Import control requirements, as agency function for DEFA
628:
Air Passenger Duty, an excise duty on flights departing the island
664:
Counterfeit or pirated goods See “Intellectual property rights”
1033:
716:
Lottery Duty Excise duty on sales of National Lottery tickets
123:
707:
Intrastat, Trade statistics collection for intra-EU commerce
622:
Agricultural imports, controls Agency function on behalf of
734:
Oil Duties Excise duties Hydrocarbon Oil Duties Act 1986
509:
The Finance Board was established in 1962, although the
982:"Isle of Man Government - Customs and Excise Division"
618:
Below is a list of Assigned matters to the Division:
64:
Government Office, Buck's Road, Douglas, Isle of Man
573:Customs and Excise operates from Douglas, near the
129:
119:
105:
84:
76:
68:
60:
50:
36:
28:
23:
996:"IOM Customs boat to be gifted to Sierra Leone"
776:Non-Governmental Agencies reporting to Treasury
951:"Dr Alex Allinson appointed Treasury Minister"
494:The incumbent Minister for the Treasury is Dr
670:Customs approvals, authorisations and reliefs
421:
8:
18:
756:Registered Firearms Dealers See “Firearms”
428:
414:
156:
667:Cultural items Import and Export controls
925:"2008–09 Isle of Man Budget at a Glance"
685:Excise duties on oils, alcohol, tobacco
546:Economic Advice and Statistical Analysis
112:Caldric Randall, Chief Financial Officer
916:
159:
976:
974:
972:
927:. Isle of Man Treasury. Archived from
611:to be used for fisheries enforcement.
511:Lieutenant Governor of the Isle of Man
17:
1034:Isle of Man Government - The Treasury
7:
582:of international money laundering.
14:
455:is the finance department of the
787:Insurance and Pensions Authority
782:Financial Supervision Commission
169:
792:Gambling Supervision Commission
600:Previously the Division had a
569:Isle of Man Customs and Excise
517:and gave the budget speech in
1:
1049:Government of the Isle of Man
868:Chairmen of the Finance Board
372:Legislative Council elections
515:Chancellor of the Exchequer
162:Politics of the Isle of Man
1075:
1054:Economy of the Isle of Man
804:Ministers for the Treasury
19:Department of the Treasury
906:Bert Stephen MHK, 1962–64
489:census in the Isle of Man
134:
592:Isle of Man Constabulary
607:, but it was gifted to
543:Investments and Banking
367:House of Keys elections
80:GBP 18.9m for 2011-2012
1017:Isle of Man Government
695:Financing of Terrorism
457:Isle of Man Government
448:
219:Isle of Man Government
549:Capital Projects Unit
799:Public Lottery Trust
753:Public Health Orders
302:President of Tynwald
280:President of Tynwald
224:Council of Ministers
106:Department executive
85:Minister responsible
37:Preceding Department
812:MHK, 2022 - Present
477:information systems
377:Keys constituencies
292:Legislative Council
197:Lieutenant governor
124:www.gov.im/treasury
98:, Treasury Minister
24:Department overview
20:
540:National Insurance
387:Last Keys election
338:Officials of state
1059:Finance ministers
558:Insolvency Office
521:until the 1970s.
438:
437:
382:Political parties
276:
155:
154:
1066:
1021:
1020:
1014:
1006:
1000:
999:
992:
986:
985:
978:
967:
966:
964:
962:
947:
941:
940:
938:
936:
921:
863:MHK MLC, 1986–91
796:General Registry
555:Pay and Payments
473:economic affairs
430:
423:
416:
350:Local government
272:
248:Statutory Boards
208:Deputy governor
173:
157:
21:
1074:
1073:
1069:
1068:
1067:
1065:
1064:
1063:
1039:
1038:
1030:
1025:
1024:
1012:
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1007:
1003:
994:
993:
989:
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979:
970:
960:
958:
949:
948:
944:
934:
932:
923:
922:
918:
913:
889:Percy Radcliffe
870:
846:Richard Corkill
806:
778:
737:Online gambling
571:
531:
507:
434:
405:
401:Other countries
355:Parish captains
285:Laurence Skelly
164:
115:
101:
46:
12:
11:
5:
1072:
1070:
1062:
1061:
1056:
1051:
1041:
1040:
1037:
1036:
1029:
1028:External links
1026:
1023:
1022:
1001:
987:
968:
942:
931:on 4 July 2008
915:
914:
912:
909:
908:
907:
904:
898:
892:
886:
877:
869:
866:
865:
864:
858:
852:Donald Gelling
849:
848:MHK, 1996–2001
843:
837:
836:MHK, 2010–2011
831:
830:MHK, 2011–2016
825:
824:MHK, 2016–2021
819:
818:MHK, 2021–2022
813:
805:
802:
801:
800:
797:
794:
789:
784:
777:
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772:
769:
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632:
629:
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570:
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566:
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562:
559:
556:
553:
552:Internal Audit
550:
547:
544:
541:
538:
535:
530:
527:
513:functioned as
506:
503:
481:internal audit
436:
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359:
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347:
342:
341:
340:
335:
334:
333:
331:Members (MHKs)
328:
327:
326:
324:Juan Watterson
311:
310:
309:
308:
307:
289:
288:
287:
277:
270:Act of Tynwald
262:
261:
260:
258:Other Agencies
255:
250:
245:
240:
239:
238:
237:
236:
229:Chief minister
216:
215:
214:
212:Andrew Corlett
206:
205:
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52:
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44:
40:
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34:
33:
30:
26:
25:
13:
10:
9:
6:
4:
3:
2:
1071:
1060:
1057:
1055:
1052:
1050:
1047:
1046:
1044:
1035:
1032:
1031:
1027:
1018:
1011:
1005:
1002:
997:
991:
988:
983:
977:
975:
973:
969:
957:. 20 May 2022
956:
952:
946:
943:
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926:
920:
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902:
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844:
841:
838:
835:
832:
829:
826:
823:
822:Alfred Cannan
820:
817:
816:David Ashford
814:
811:
810:Alex Allinson
808:
807:
803:
798:
795:
793:
790:
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587:
583:
579:
576:
575:steam railway
568:
563:
560:
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542:
539:
536:
533:
532:
528:
526:
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504:
502:
500:
497:
496:Alex Allinson
492:
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486:
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348:
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329:
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321:
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317:
316:
315:
314:House of Keys
312:
306:
303:
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286:
283:
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275:
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244:
241:
235:
234:Alfred Cannan
232:
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125:
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118:
111:
110:
108:
104:
97:
94:
93:Alex Allinson
90:
89:
87:
83:
79:
77:Annual budget
75:
71:
67:
63:
59:
56:
53:
49:
43:Finance Board
42:
41:
39:
35:
31:
27:
22:
16:
1019:. June 2016.
1016:
1004:
990:
959:. Retrieved
954:
945:
933:. Retrieved
929:the original
919:
901:Norman Crowe
897:MLC, 1967–77
885:MLC, 1981–85
876:MHK, 1985–86
861:David Cannan
842:MHK, 2001–10
617:
613:
609:Sierra Leone
604:
599:
596:
588:
584:
580:
572:
523:
508:
493:
441:The Treasury
440:
439:
304:
202:John Lorimer
185:Lord of Mann
61:Headquarters
51:Jurisdiction
15:
895:John Bolton
891:MLC 1977–81
874:David Moore
834:Anne Craine
828:Eddie Teare
453:Isle of Man
243:Departments
190:Charles III
55:Isle of Man
1043:Categories
911:References
883:Edgar Mann
840:Allan Bell
564:Valuations
449:Yn Tashtey
305:ex officio
903:, 1964–67
857:, 1989–96
529:Functions
451:) of the
362:Elections
345:Judiciary
297:President
130:Footnotes
69:Employees
537:Taxation
487:and the
485:currency
461:taxation
135:Bonds: (
689:goods”.
605:Panther
519:Tynwald
505:History
465:customs
319:Speaker
265:Tynwald
253:Offices
147::
139::
120:Website
961:24 May
955:gov.im
935:28 May
602:cutter
534:Budget
469:excise
29:Formed
1013:(PDF)
561:Rates
963:2022
937:2008
749:DHSC
744:body
624:DEFA
467:and
445:Manx
274:List
149:57QI
143:); (
141:41OY
32:1986
855:MLC
771:VAT
501:.
499:MHK
145:LSE
137:LSE
96:MHK
91:Dr
72:339
1045::
1015:.
971:^
953:.
880:Dr
594:.
491:.
483:,
479:,
475:,
471:,
463:,
447::
998:.
984:.
965:.
939:.
443:(
429:e
422:t
415:v
151:)
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