Movements. of goods between the United Kingdom and the Isle of Man will be free of quantitative restrictions and all measures having equivalent effect, except as permitted or required under paragraph 8 of the 1979 Agreement. (1) The Isle of Man Government will apply the Customs Tariff to trade with territories not included in the Customs Union, except as permitted under paragraph 8 of the 1979 Agreement. (2) In the event of change to the Customs Tariff, the Isle of Man Government will take all steps necessary to maintain consistency with the Customs Tariff, and in all cases will ensure that the rate of duty applicable to trade with territories not included in the Customs Union is the rate specified in the Customs Tariff. (3) To the extent that there is any inconsistency between the preceding sub-paragraphs and paragraph 6 of the 1979 Agreement insofar as it relates to customs duty, the preceding sub- paragraphs will prevail. 6. (1) The Isle of Man Government will not impose any import duty or export duty, or any charge having equivalent effect, on movements of goods between the Isle of Man and Jersey or between the Isle of Man and Guernsey.
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Sources: Arrangement, Agreement Between the Governments of the United Kingdom and the Isle of Man on Customs and Excise and Associated Matters