马恩岛——英国及欧盟贸易门户
ONE DAY, YOU’LL MAKE A DREAM COME TRUE.
Department for Enterprise, St George’s Court, Upper Church Street, Douglas, Isle of Man IM1 1EX
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马恩岛——靠近英国和欧盟
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马恩岛——欧洲进出口管理解决方案 背景:
马恩岛并非英国的一部分或欧盟成员国。
但是由于马恩岛与英国签署的相关协议，马恩岛与欧盟有着独特、紧密的关系。
该协议使得马恩岛与英国成为一个间接税和关税共同体，两国在进口关税、增值税VAT和大部分税 收方面被视为一体。
马恩岛和欧盟的关系由欧盟法律（英国加入欧共体法第三条）认可，允许马恩岛与欧盟的自由贸易。
因此，仅在关税方面，马恩岛被视为英国和欧盟的一部分，且由马恩岛公司出售的货物可在英国和 欧盟市场自由流通。
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马恩岛——欧洲进出口管理解决方案 背景——欧盟及进口流程:
欧盟范围内关税税率、法规、流程、决策等事宜皆统一。
抵达欧盟关税区的货物必须清关且支付相应的税赋。
如通过马恩岛进行清关，则目前为止，货物须运抵英国或者马恩岛——一旦货物运抵英国且通过马 恩岛远程清关后则可自由地运至任何欧盟国家。
可预期在不久的将来，整个欧盟将采用一体化的电子清关系统，运抵欧盟任何国家的货物可通过一 个地点进行远程清关。
英国和马恩岛采取电子化的清关系统——CHIEF（ Customs Handling of Import and Export Freight ）， 该系统可接受申报、进行处理以及计算相应的税赋。
通过马恩岛海关和税务署设立一个专门的“递延”账户，货物对应的关税和VAT可递延至货物抵达后 一个月支付。
这种递延账户可使得企业获得一定的现金流优势，可在收取客户的货款后再支付对应货品的关税和 VAT。
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马恩岛——欧洲进出口管理解决方案 为何在马恩岛设立欧盟进出口基地？
为非欧盟企业提供一个进入欧盟市场的机会，同时享受低税政策。
马恩岛拥有专业服务以及成本方面的优势，可提供多种低成本且满足企业需求的欧盟进出口方案（包括“单 一欧盟授权Single European Authorisations” *）。
为企业提供一个欧洲落脚点，集中式地拓展在欧盟市场的销售和市场推广，与目标市场建立更紧密的联系。
更为简便的解决方案——可选择由经验丰富的马恩岛专业服务机构提供的“交钥匙”式的外包服务、或选择雇 佣/派遣自己的员工进行操作。
马恩岛海关和税务署提供“一站式”海关服务，为企业简化进出口流程。
已经在向英国或欧盟出口产品的企业可通过此新架构避开中间人或批发商，提高自身的利润率。
马恩岛政府（包括马恩岛海关和税务署）对企业友好，马恩岛政府还为新设立的实体公司提供最高达设立 成本40%的财政拨款以帮助企业。
* “单一欧盟授权”允许企业集中式地管理某些清关流程，使得企业（在获取成员国允许的前提下）可在一个地点
对全部出口至欧盟货物的清关进行管理
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如何进行实际操作？
在马恩岛设立欧盟贸易基地 • 海外的母公司在马恩岛设立子公 司 • 注册马恩岛VAT账户 • 产品由母公司出售至马恩岛公司， 但扔运往英国 • 货物运抵英国保税仓库，欧盟进 口关税和VAT暂缓支付 • 由马恩岛公司进行欧盟清关，并 在欧盟进行销售 • 从客户处接受付款，并支付关税 和VAT • 回收进口VAT • 通过欧盟内部渠道或远程销售方 式进行货品的销售
Goods
Goods
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马恩岛——欧洲进出口管理解决方案 总结： 马恩岛提供独特的高速、简便、低成本以及低税的解决方案，同时处于欧盟关税区，但 又非欧盟成员国。 它拥有最尖端的电子清关系统以及一系列进出口便利措施。
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谢谢！ 问题？
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Isle of Man Trading Gateway to the UK and EU
ONE DAY, YOU’LL MAKE A DREAM COME TRUE.
Department for Enterprise, St George’s Court, Upper Church Street, Douglas, Isle of Man IM1 1EX
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The Isle of Man – Close to UK and EU
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The Isle of Man – Solutions for European Import and Export Management Background - Constitutional Position:
In simple terms the Isle of Man is neither a part of the UK nor the EU.
However, by reason of its Customs and Excise Agreement with the UK, the Island has a unique, close relationship with the EU.
The Agreement created an indirect tax and customs union whereby the Isle of Man and UK are able to operate as one territory for customs, VAT and most excise duty purposes.
The relationship of the Isle of Man with the EU is recognised in European Law (by means of Protocol 3 of the UK’s Act of Accession to the European Community) which also permits our free trade access.
As a result, for Customs and Excise purposes only, the Isle of Man is treated as being part of the UK and EU and within the market for goods supplied by Isle of Man companies.
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The Isle of Man – Solutions for European Import and Export Management Background - the EU and Importation Process:
Custom duty rates, rules, procedures, decisions etc are common across the EU.
Goods arriving at an EU Customs Territory must clear customs and any taxes due must be paid.
To obtain customs clearance using the Isle of Man, goods must currently arrive in either the UK or Isle of Man, but once cleared into the UK can be moved freely into other EU countries.
It is expected that in the near future, EU systems can be integrated such that clearance for goods arriving in all EU countries can be achieved from a single point
The UK and Isle of Man share a fully computerised system called CHIEF (Customs Handling of Import and Export Freight) which accepts declarations, decides on the clearance status and calculates the taxes due.
However, any taxes due can be charged to a ‘deferment’ account – this means that they would be payable to Customs and Excise in the IOM in the month following import.
Such deferment account can convey a cash flow advantage in that the collection of payment for the goods from the end customer may be possible before the initial import duties and VAT are due to be paid
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The Isle of Man – Solutions for European Import and Export Management Why locate your trading company in the Isle of Man?
Uniquely provides non EU businesses the opportunity to access EU markets from a low tax jurisdiction.
Offers solutions (including centralised Single European Authorisations)* to deliver cost effective EU import/export models which meet business and customs regulation needs as the IOM has both a competitive cost base and expertise.
Gives businesses a foothold in Europe and to centralise and develop their sales and marketing functions thereby developing closer links with target markets.
Allows for ease of EU access – can choose a ‘turnkey’ solution by outsourcing to IOM businesses specialising in international trade services, or recruit and employ own staff
Isle of Man Customs and Excise provide dedicated ‘one stop shop’ customer services to simplify and streamline the process of set up and customs clearance.
Companies already selling to the UK/EU may be able to restructure to cut out an existing middleman/import wholesaler and improve margins
The IOM Government (including Customs) is helpful and Government can also provide incentives (grants) for new businesses setting up
* Single European Authorisations allow centralisation of control of certain customs procedures so that they can, with the agreement of all participating Member States, fall under the overall control of one Customs Authority
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How does it work in practice? Setting up - European Trading Hub – in the Isle of Man • Foreign parent company sets up IOM subsidiary • IOM VAT registration set up • Goods sold to IOM company but shipped to UK • Import duty and VAT suspended using UK customs warehouse • Customs cleared into the EU as items are sold by IOM company • Collect customer payments and settle duties and VAT • Recover import VAT • Supply goods into Europe by intra-community supply or distance selling
Goods
Goods
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The Isle of Man – Solutions for European Import and Export Management In summary: The Isle of Man is unique in offering speed, ease, cost and tax efficiency and is within the EU for customs purposes, but is not a Member State of the EU. It has integrated future-proof electronic clearance systems and arrangements for import and export.
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Thank you Are there any questions?
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ONE DAY, YOU’LL MAKE A DREAM COME TRUE.
Department for Enterprise, St George’s Court, Upper Church Street, Douglas, Isle of Man IM1 1EX
www.locate.im