The CI are (unlike IOM) not part of the EU and not part of the common VAT agreement.
Just to be pedantic....... the above implies that the IOM is part of the EU which is not the case.
The Isle of Man, which is situated in the Irish Sea is not part of the United Kingdom but is an internally self-governing dependency of the British Crown. The Isle of Man is not a member of the EU but has a special relationship, which is set out in Protocol 3 to the Treaty of Accession[2]. Under this special relationship the Isle of Man accepts the free movement of goods but does not contribute to Community funds nor can it draw on such funds.