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Application of Act to Channel Islands and Isle of Man.
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15. This Act shall apply to the Channel Islands and Isle of Man as if they were part of the United Kingdom, subject to the following provisions:—
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(1.) Save as provided by regulations made under this section, it shall not be lawful, by means of any inland parcel, to export or remove from the Channel Islands or Isle of Man, or import or bring into the United Kingdom, or to export or remove from the United Kingdom or import or bring into the Channel Islands or Isle of Man, any goods on the exportation, importation, removal, or bringing in of which there is for the time being any prohibition or restriction, or any Customs duty payable.
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(2.) Regulations under this section may be made for permitting and regulating the exportation, importation, removal, or bringing in of any such goods as above mentioned, to the extent provided by the regulations.
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(3.) Subject to any exceptions or modifications made by the regulations under this section, the provisions of this Act with respect to the application of the Customs enactments to foreign parcels shall apply in like manner as if the inland parcels sent between the United Kingdom, Channel Islands, and the Isle of Man were foreign parcels, and for the purpose of such application any goods for the time being prohibited by this section from being imported, exported, brought in, or removed shall be deemed to be so prohibited by the said Customs enactments.
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(4.) The Treasury may from time to time, on the recommendation of the Commissioners of Customs and the Postmaster-General, make, and, when made, revoke and vary, regulations for carrying into effect this section.
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(5.) All laws of those islands punishing offences committed in relation to post letters or post letter bags shall apply as if parcels were post letters, and sacks, hampers, boxes, and other receptacles containing parcels were post letter bags.
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