Isle of Man Treasury has introduced minor legislative amendments to the Island’s excise duty framework to simplify the storage and movement of excise goods in excise warehouses, including changes to the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) and related excise provisions. The amendments remove the requirement for revenue traders to be an authorised warehousekeeper, a registered owner or to have a duty representative in order to store goods in an excise warehouse for more than 72 hours. They also allow duty-free goods to be returned to an export shop and re-entered into an excise warehouse under excise duty suspension where a passenger with valid travel documents purchases goods but does not leave the UK (including the Isle of Man) with them. For Customs Supervised Exports, the information a consignor must provide for UK and Island movements has been simplified, cancelled exports can result in goods being returned to an excise warehouse subject to conditions, and alcoholic products and tobacco products can move from a customs warehouse to an excise warehouse on the same site without recording the movement on the Excise Movement and Control System. The main WOWGR amendments take effect on 3 March 2025, while the export shop return change took effect on 23 December 2024.
The Treasury (Isle of Man) 2025-02-12
Isle of Man Treasury brings in excise duty amendments to simplify warehousing with updated WOWGR effective 3 March 2025
The Isle of Man Treasury has amended the excise duty framework, simplifying the storage and movement of excise goods in warehouses. Key changes include removing the requirement for revenue traders to be authorised warehousekeepers and allowing duty-free goods to be returned to export shops under certain conditions. Additionally, the process for Customs Supervised Exports has been streamlined, and specific movements between customs and excise warehouses have been simplified.