EU Legislation
(Customs Union, Import and Export Control) (Jersey) Regulations 2018
1 Interpretation
(1) In these
Regulations –
“1999 Law” means the Customs and Excise (Jersey)
Law 1999;
“Jersey arrangement” means an arrangement, within the
meaning of section 31 of the TCTA, recording the commitments of the
Government of the United Kingdom and the Government of Jersey in relation to a
customs union between the United Kingdom and the Crown Dependencies;
“TCTA” means the Taxation (Cross-border Trade)
Act 2018 of the United Kingdom.
(2) Unless otherwise
indicated, an expression used in these Regulations and also used in the Jersey
arrangement has the same meaning for the purposes of these Regulations as the
meaning that the expression has in the Jersey arrangement.
2 Orders
in relation to customs and excise matters
(1) The appropriate
Minister may by Order make provision, subject to and in accordance with this
Regulation, for the purposes of –
(a) implementation
of a Jersey arrangement, including in particular –
(i) applying, and
maintaining consistency with, the Customs Tariff,
(ii) compliance
with relevant international obligations,
(iii) maintaining
correspondence with Customs Law of the United Kingdom, and
(iv) maintaining
a system of customs control of ships, aircraft, goods, passengers and crew
similar to that of the United Kingdom;
(b) application
to Jersey, and implementation of, any provision of the Guernsey arrangement or
of the Isle of Man arrangement which does not otherwise apply;
(c) without
prejudice to sub-paragraph (a), making, in the absence of any Jersey
arrangement, any such provision as may be made under clauses (i) to (iv)
of that sub-paragraph;
(d) without
prejudice to sub-paragraph (a), making such provision as may be
appropriate to prevent or remedy any breach, arising from a relevant change, of
an international obligation that applies or extends to Jersey and relates to
customs matters;
(e) making
such similar provision, in relation to domestic goods within the meaning given
to that expression by section 33 of the TCTA, as may be made under
subsection (8) of that section.
(2) The provision which may
be made by Orders under this Regulation includes provision –
(a) amending
any enactment, including any Law other than the European Union Legislation
(Implementation) (Jersey) Law 2014 or the Human Rights (Jersey)
Law 2000;
(b) made
by reference to or by incorporation (whether by reference, annexation or
otherwise) of any provision of the TCTA or of Regulations (a “UK
provision”) made under it –
(i) to such extent
and subject to such exceptions, adaptations and modifications as may be
specified in the Order concerned, and
(ii) including,
where it is considered necessary or expedient to do so, provision that a
reference to the UK provision is to be read as a reference to that provision as
amended, substituted, extended or applied from time to time;
(c) making
provision equivalent to any Order in Council of the United Kingdom made under
the TCTA;
(d) treating
anything done (including the making of any agreement, or the acceptance of any
international obligation) by the government of a country or territory as if
done by the Government of Jersey;
(e) applying
or replicating, with or without modifications, provision relating to import or
excise duty (or any duty of a country or territory, however described, of a
similar character to import or excise duty) as that provision has effect from
time to time;
(f) containing
whatever may be considered necessary or expedient by way of transitional,
consequential, incidental, supplementary or savings provision.
(3) Before making an Order for
any purpose under this Regulation, the appropriate Minister proposing to do so
must consult –
(a) the
Agent of the Impôts; and
(b) any
other appropriate Minister having responsibility for matters to which the Order
relates.
(4) In any proceedings before
a court relating to, or arising out of, an Order under this Regulation or under
Article 6 of the 1999 Law, the court must, when interpreting a
provision of that Order that corresponds to a provision of Customs Law of the
United Kingdom, have due regard to any relevant decision of a court of the
United Kingdom.
(5) The powers of an
appropriate Minister under this Regulation are exercisable in addition to, and
without derogation from, the powers of the Minister under Article 6 of the 1999 Law
to make Orders in relation to such arrangements as described in paragraph (2)
of that Article.
(6) In this
Regulation –
“appropriate Minister” means –
(a) for
the purposes of an Order relating primarily to taxation or excise duty (other
than one to which sub-paragraph (c) applies), the Minister for Treasury
and Resources;
(b) for
the purposes of an Order relating primarily to the implementation of any
international obligation, the Minister for External
Relations;
(c) for
the purposes of an Order relating primarily to impôts and the control of
imports and exports, or making general provision in relation to customs and
excise, the Minister for Justice and Home Affairs;
or
(d) for
the purposes of any Order, the Chief Minister;
“excise duty” means duty charged under Part 6 of
the 1999 Law;
“Guernsey arrangement” means an arrangement, within the
meaning of section 31 of the TCTA, recording the commitments of the
Government of the United Kingdom and the Government of Guernsey in relation to
a customs union;
“import duty” means any duty imposed by
the 1999 Law on goods imported into, exported from or grown, produced
or manufactured in Jersey, and includes both customs and excise duty;
“Isle of Man arrangement” means an arrangement, within
the meaning of section 31 of the TCTA, recording the commitments of the
Government of the United Kingdom and the Government of Isle of Man in relation
to a customs union.[1]
3 Citation
These Regulations may be cited as the EU Legislation (Customs Union,
Import and Export Control) (Jersey) Regulations 2018.