Regulation 23 Exceptions to the requirement to carry a fiscal markC1

they are not intended for home use and are not delivered to home use or otherwise made available for home use;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in accordance with an Order made under section 13(1) or section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 M1 relief from duty is afforded and the conditions (if any) subject to which that relief was afforded are complied with; or

they are intended for supply to, or have been supplied to, entitled passengers in an export shop.

relief from duty would have been afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979, but for the fact that the quantity of those products exceeds any limit on quantity specified in the Order, and

those products are declared as required by section 78(1) of the Customs and Excise Management Act 1979 F3or under section 3 of the Taxation (Cross-border Trade) Act 2018, and

the duty on those products is paid.

they carry a mark prescribed for fiscal purposes in conformity with the requirements of the law of the Isle of Man, and

the excise duty paid in the Isle of Man has not been and will not be repaid, remitted or drawn back.

testing quality, or

testing products that are being developed.