Customs Duty Calculator

Isle of Man – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Isle of Man from outside of the EU Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.

Below is the Duty and Sales tax for Isle of Man:

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 48.5% 20% 5% to 20% No Custom duty if the FOB value cost won’t exceed £135 and No VAT if the FOB value(check Overview for FOB value) does not exceed £15.


  • Electronic goods such as Laptops, Cellphones, Digital cameras and Video Game instruments are duty free.
  • Duty in Isle of Man varies from one country to another even for the same product. For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
  • VAT is 5% for goods like Newspapers and Children’s car seats and some goods are exempt from VAT like books.
  • Duty ranges are 0% (including food, books and publications, and public transport,) and 17% (for example Wellington shoes) generally.
  • VAT is calculated on the value of the goods,international shipping costs,insurance and import duty due.
  • Total product will value will be the sum of CIF, import duty and VAT.

Excise duties apply to such things as alcohol, tobacco, and fuels, and there are various rates of duty that apply. There is also a levy on commercial passenger flights known as Air Passenger Duty.

Please refer detailed information about excise duty here.

Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.