HCOTEG92100 - Deliveries from Warehouse: Removals to other installations under duty suspension: Removals to the Isle of Man

Oil removed to duty-suspended warehouse in the Isle of Man

See paragraph 7.4 of Notice 179.

Oil removed for immediate delivery for home use in the Isle of Man

See paragraph 7.4 of Notice 179. If oil should be delivered for immediate home use in the Isle of Man without re-warehousing, officers are to encourage traders to pay duty on delivery in the normal way since there is no significant financial advantage for them in delaying duty payment until the goods arrive in the island.

However, such deliveries may be allowed under duty-suspension to any port or creek in the island without payment of duty, but duty must be paid to the island authorities on arrival. You should not refuse requests to adopt this method of delivery

If this procedure is adopted, the trader should produce the goods for examination to the officer of the Isle of Man Customs & Excise service (a Division of the Isle of Man Government’s Treasury) on arrival in the Isle of Man so that an official certificate of landing on the accompanying Form W8 may be furnished.

This certificate of landing on the accompanying Form W8 and payment will be returned by the Isle of Man Customs & Excise service to the officer for the despatching warehouse. If this is not received within 2 months of the despatch of the oil the matter should be pursued with the relevant Manx officer. Failure to comply with the requirement will entail payment of duty by the remover. Losses in transit will be dealt with in accordance with the ‘Losses of oil removed under duty suspension’ HCOTEG152250 in this guidance.