The Treasury advises that the Passenger Information Directions and Pleasure Craft Directions came into operation on 01 June 2022, which provide reporting requirements for ships and aircraft that arrive from and departure to places outside of the Isle of Man/United Kingdom customs area.
Passenger Information Directions replace the Treasury Directions: Passenger Information and Ships Report Inwards that have been in place since 17 August 2017.
The Directions are intended for those responsible for making reports in connection with the arrival and departure of ships (not including private pleasure craft) and aircraft and to update the reporting time requirements relating to:
- the arrival anywhere in the Island from anywhere outside the Island and the United Kingdom customs area and
- the departure from anywhere in the Island to an eventual destination outside the Island and the United Kingdom customs area
Part 2 of the Directions outlines:
- what modes of transport the Directions apply to
- who must make the report
- the time limits by when a report needs to be made and
- in what format the report should be submitted
Parts 3 and 4 of the Directions outline which journeys are subject to the reporting requirements (noting that reports are not required for journeys between the Island and the United Kingdom). The Schedule to the Directions specifies what information is required in the reports.
Pleasure Craft Directions replace the Treasury Directions: Report of Pleasure Craft and Presentation and Declaration of Goods on Board and Clearance Outwards of Pleasure Craft Directions that have been in place since 1 May 2014.
The new Directions describe how a pleasure craft:
- arriving in the Island from a place outside the Island and the United Kingdom and
- departing the Island for a destination outside the Island and the United Kingdom must make report to Customs and Excise
Users of pleasure craft who sail their boat to the Isle of Man from EU countries or the rest of the world must comply with customs arrival rules on private vessels. Users includes owners, operators and those authorised to sail the pleasure craft. A private vessel is one used for recreation. It can include a company owned vessel used for private recreational purposes.
Anyone who owns, or is responsible for, a pleasure craft (such as a yacht) that sails to or from locations outside the UK and the Isle of Man is required to provide information for customs purposes about:
- the vessel
- the voyage
- individuals on board
- goods documentation
As the UK is no longer part of the EU single market, pleasure craft owners now need to report in line with the ‘Rest of World’ requirements.
