Under Protocol 3, the Isle of Man is part of the customs territory of the Union. It follows that there is free movement of industrial and agricultural goods in the trade between the Island and the Union. Apart from the requirements of the Protocol, in particular that the Isle of Man Authorities shall apply the same treatment to all natural and legal persons of the union, the other union rules do not apply.
The Island’s relationship with the Union allows it to trade with counties in the Europe Economic Area in a fashion generally similar to trade in the Union itself.