The Crown Dependencies are the Bailiwick of Jersey, the Bailiwick of Guernsey and the Isle of Man. Their relationship with the EU is set out in Protocol 3 to the UK’s Act of Accession of 1972. As a general rule, the Crown Dependencies are not bound by EU law, but they are part of the customs territory of the EU. Therefore, EU customs matters, the common external tariff, levies, quantitative restrictions and any other measures having equivalent effect apply in the Crown Dependencies. There is free movement of agricultural goods and derived products between the islands and the EU.

High

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/604516/Great_repeal_bill_white_paper_accessible.pdf

Chapter 5, Paragraph 5.2