The Treasury advises that there are new reporting obligations in relation to aerodrome approval conditions which come into operation on 15 January 2024.
There have been two new Schedules inserted into the Customs and Excise Management Act 1986 (“CEMA 1986”) which provide for the appropriate controls to be in place before approval is given for aerodromes (where aircraft carrying goods and people into and departing from the Island are permitted to land). Any goods into and out of the Island may only land at or depart from ‘regulated aerodromes’. The Treasury is empowered to make Regulations specifying conditions to be met before an approval of a ‘regulated aerodrome’.
Some supplementary Regulations may not be operationally necessary or appropriate for all aerodromes and so are not required in all cases. No penalty is provided for breaches of these pre-approval conditions as they are conditions precedent to approval. A new penalty is, however, inserted into the Customs (Contravention of a Relevant Rule) Regulations 2009 (as amended) which contains a penalty for failure to comply with any condition or restrictions imposed by the Treasury as part of an approval.
These Regulations are required under the terms of the Customs and Excise Agreement 1979 to keep the rules and procedures in relation to customs and excise duties in line with those in place in the United Kingdom.
For general enquiries please email customs@gov.im or call +44 1624 648130 (Monday to Friday 8.30am to 4.30pm).
