Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of the Isle of Man relating to the Customs and Excise (Amendment) Arrangement 2018 (“the Arrangement”). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are “arrangements establishing a customs union” between the United Kingdom and the Isle of Man for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.