The rate of VAT chargeable on imports is the same as that applicable to the goods concerned under UK law. Thus, imported goods meeting the conditions in VATA 1994, Sch. 8 are zero-rated (VATA 1994, s. 30(3)).
However, where goods are removed from the Isle of Man to the UK and were charged VAT there at a lower rate than that applicable in the UK (or relieved from VAT subject to a condition which was not satisfied), the difference is charged on the entry of the goods to the UK (Value Added Tax (Isle of Man) Order 1982, art. 3).