Customs and Excise (Jersey) Law 1999

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Jersey Law 33/1999

CUSTOMS AND EXCISE (JERSEY) LAW 1999

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ARRANGEMENT OF ARTICLES

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PART I
PRELIMINARY
1.	Interpretation
2.	Calculations
3.	Time of importation and exportation
PART II
ADMINISTRATION
4.	Agent and other officers of the Impôts and delegation of functions
5.	Duties of Officers
6.	Community customs requirements
7.	Assistance to be rendered by police
8.	Receipt of duty
9.	Bribery and collusion
10.	Obstruction of officers, etc
11.	Impersonating an officer
PART III
CONTROL OF IMPORTS AND EXPORTS
12.	Designation of ports and airports
13.	Officers’ powers of boarding and access
14.	Carrying away officers
15.	Approved premises
16.	Requirement to provide facilities
17.	Movement of goods under customs control
18.	Persons entering or leaving the Bailiwick
19.	Import and export control
20.	Importation and exportation of goods by pipe-line
21.	Importation and exportation by post
22.	Powers and duties of postal officers
23.	Power to require evidence in support of information
PART IV
IMPORTS
24.	Inward entry of ships and aircraft
25.	Entry of goods on importation
26.	Duty on imported goods
27.	Forfeiture for breach of certain conditions
28.	Suspension of duty
29.	Special provisions regarding goods destined for approved premises
30.	Disposal of uncleared goods by Agent of the Impôts
31.	Sale of unlawfully imported or uncleared goods
32.	Forfeiture of goods improperly imported
33.	Improper importation of goods
PART V
EXPORTS
34.	Clearance outwards of ships and aircraft
35.	Entry outwards of certain goods
36.	Offences in relation to unloading of goods
37.	Improper exportation of goods
PART VI
EXCISE DUTIES
38.	Goods on which excise duty is chargeable
39.	Excise licences
40.	Restriction on further processing after entry has been made
41.	Reliefs and drawbacks
42.	Offences involving excise duties
PART VII
PREVENTION OF SMUGGLING
43.	Access for the prevention of smuggling
44.	Breaking seals, etc
45.	Activities in connection with smuggling
46.	Special offence where offender armed or disguised
47.	Forfeiture of ship, aircraft or vehicle designed for smuggling
PART VIII
POWERS OF ARREST, SEARCH AND SEIZURE AND LIABILITY TO FORFEITURE
48.	Arrest of persons
49.	Power to examine and take account of goods
50.	Power to take samples
51.	Power to search premises
52.	Power to search vehicles or vessels
53.	Power to search persons
54.	Seizure and detention of things liable to forfeiture
55.	Forfeiture and condemnation
56.	Forfeiture of things used in connection with things liable to forfeiture
57.	Exemption from forfeiture of ships and aircraft where owner not involved in offence
58.	Protection of officers in relation to seizure and detention
PART IX
GENERAL OFFENCES AND LEGAL PROCEEDINGS
59.	Untrue declarations, etc
60.	Counterfeiting documents, etc
61.	Fraudulent evasion of duty, prohibitions and restrictions
62.	General provisions as to offences and penalties
63.	Accessories and abettors
64.	Legal proceedings
65.	Power of Agent to levy penalty
66.	Proof of certain documents
67.	Proof of certain other matters
PART X
MISCELLANEOUS
68.	Review of decisions
69.	Bonds and security
70.	Agents
71.	Rewards
72.	Orders
73.	Repeals and consequential amendments of other enactments
74.	Short title and commencement
FIRST SCHEDULE – Excise duties
SECOND SCHEDULE – Oaths of Office
THIRD SCHEDULE – Forfeiture
FOURTH SCHEDULE – Repeals and amendments of other enactments

CUSTOMS AND EXCISE (JERSEY) LAW 1999

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A LAW to consolidate the enactments relating to impôts and controls upon imports and exports, to make general provision in relation to customs and excise and for connected purposes sanctioned by Order of Her Majesty in Council of the

24th day of NOVEMBER 1999

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(Registered on the 24th day of December 1999)

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STATES OF JERSEY

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The 13th day of April 1999

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THE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law –

PART I

PRELIMINARY

ARTICLE 1

Interpretation

(1) In this Law, unless the context otherwise requires –

“aerodrome” has the same meaning as in the Aerodromes (Administration) (Jersey) Law 1952;1

“approved premises” means premises approved by the Agent of the Impôts under Article 15;

“assigned matter” means any matter in relation to which the Agent of the Impôts and other officers are for the time being required to perform duties in pursuance of any enactment;

“beer” means any liquor of a strength exceeding 1.2 per cent volume obtained from the fermentation of worts prepared from cereals and any mixture of beer with a non-alcoholic drink;

“cider” means cider or perry of a strength exceeding 1.2 per cent volume but not exceeding 8.6 per cent volume obtained from the fermentation of apple or pear juice;

“claimant”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

“commander”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

“the Committee” means the Finance and Economics Committee;

“the Communities” has the same meaning as in the European Communities (Jersey) Law 1973;2

“Community customs duty” means any customs duty payable in respect of goods pursuant to a requirement of the Communities which is enforceable in the Bailiwick;

“container” includes any bundle or package and any box, cask or other receptacle whatsoever;

“customs airport” means an aerodrome designated as a customs airport under Article 12;

“customs duty” means any duty which is not excise duty;

“drawback goods” means goods in respect of which a claim for drawback has been or is to be made;

“dutiable goods” means goods of a class or description subject to any duty, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid;

“duty” means any duty imposed by this Law on goods imported into, exported from or grown, produced or manufactured in the Bailiwick and includes both customs and excise duty;

“enactment” includes an enactment of the United Kingdom extended to the Bailiwick;

“excise duty” means duty charged under Part VI;

“exportation” includes the shipping of goods as stores and the posting of postal packets in the Bailiwick for transmission to a place outside it, and cognate expressions shall be construed accordingly;

“exporter”, in relation to goods for exportation, includes the shipper of the goods and any person performing, in relation to an aircraft, functions corresponding to those of a shipper;

“goods” includes stores, baggage and postal packets and their contents;

“holiday” means Good Friday, Christmas Day and any day appointed as a public holiday or bank holiday under Article 2 of the Public Holidays and Bank Holidays (Jersey) Law 1951;3

“home use”, in relation to goods liable to duty, means goods which are to be used, consumed, marketed, retained or otherwise disposed of within the Bailiwick;

“hydrocarbon oil” includes alcohol of any type used or to be used as a fuel and petroleum oil, coal tar and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, except such hydrocarbons or bituminous or asphaltic substances as are –

(a) solid or semi-solid at a temperature of 15 degrees Celsius; or

(b) gaseous at a temperature of 15 degrees Celsius and under a pressure of 1013.25 millibars;

“import” and “imported” include the bringing of postal packets into the Bailiwick by post;

“importer”, in relation to any goods at any time between their importation and the time when they are no longer under customs control, includes any owner or other person for the time being possessed of or beneficially interested in the goods;

“land” and “landing”, in relation to aircraft, include alighting on water;

“leaded petrol” means petrol containing more than 0.013 grammes of lead per litre;

“licence holder” means a person authorized by the granting of a licence by the Agent of the Impôts to manufacture or produce goods liable to excise duty under Article 38;

“liquor” means any liquid containing potable alcohol;

“made-wine” means any liquor of a strength exceeding 1.2 per cent volume produced by the fermentation of any substance except –

(a) beer;

(b) wine; or

“master”, in relation to a ship, includes any person having or taking the charge or command of the ship;

“night” means the period between 11 p.m. and 5 a.m.;

“officer” means the Agent of the Impôts or any other officer of the Impôts;

“owner” includes –

(a) in relation to ships –

(i) where a ship is chartered by demise, the charterer under that charter by demise; or

(ii) where a ship is managed by agreement (other than a charter-party or contract of employment), either wholly or in part, by a person other than the owner, whether on behalf of the owner or otherwise, that person; and

(b) in relation to aircraft, the operator or any other person to whom the aircraft is leased or chartered by demise;

“per cent volume” means the percentage of alcohol in the liquor determined in accordance with Article 2;

“per litre of alcohol” means the quantity of alcohol in the liquor determined in accordance with Article 2;

“pipe-lines” means any system of pipes and cables and associated equipment used or capable of being used for the movement or transmission of any liquid, gas or other thing, or for the transmission of any liquid, gas or energy between two places (whether or not either or both of these places are outside the Bailiwick) except –

(a) any system of pipes and associated equipment used or intended for use in connection with –

(i) the distribution and storage of the domestic gas and water supplies of the Bailiwick; or

(ii) the transmission of materials and documents within the confines of a building, factory or works; or

(b) any system of cables or wires used or intended to be used –

(i) for the transmission of telephonic, telegraphic and other electronic signals; or

(ii) for the distribution of energy generated within the Bailiwick;

“police officer” means a police officer as defined by Article 1 of the Police Force (Jersey) Law 19744 and any person who, for the time being, possesses the power of, or is entitled to carry out the duties of, a police officer;

“port” means a port designated under Article 12;

“to post” means to put a postal packet into a post office letter box, to deliver it at a post office or to give it to a postal officer in the course of his duty for the purpose of being conveyed or delivered by post and “posted” shall be construed accordingly;

“postal officer” means an officer or servant appointed under Article 5 of the Post Office (Jersey) Law 1969;5

“postal packet” has the same meaning as in the Post Office (Jersey) Law 1969;6

“premises” includes any place, whether or not a building is erected on any part of such place, and any vehicle, ship or aircraft;

“prescribed” means prescribed by Order;

“proper”, in relation to the person by, with or to whom, or the place at which, anything is done, means the person or place appointed or authorized in that behalf by the Committee or the Agent of the Impôts;

“proprietor”, in relation to any goods, includes any owner, importer, exporter, shipper or other person for the time being possessed of or beneficially interested in those goods;

“ship” includes every description of vessel used in navigation;

“shipment” includes loading into an aircraft;

“small independent brewer” means a brewer who –

(a) produces no more than 200,000 hectolitres of beer per year;

(b) is legally and economically independent of any other brewer;

(d) does not brew under licence from any other brewer;

“spirits” means potable spirits of a strength exceeding 5.5 per cent volume;

“stores” means goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

“strength”, in relation to any liquor, means its alcoholic strength computed in accordance with Article 2;

“tobacco” includes any product of the tobacco plant or any substance used as a substitute for tobacco;

“transit goods” means imported goods entered on importation for transit or transhipment;

“transit or transhipment”, in relation to the entry of goods, means transit throughout the Bailiwick or transhipment with a view to the re-exportation of the goods in question;

“Treaties” has the same meaning as in the European Communities (Jersey) Law 1973;7

“unleaded petrol” means petrol containing not more than 0.013 grammes of lead per litre;

“wine” means any liquor of a strength exceeding 1.2 per cent volume obtained from the fermentation of fresh grapes or the must of fresh grapes, whether or not it is fortified with spirits or flavoured with aromatic extracts;

“wines” means wine and made-wine.

(2) Goods are under customs control when they –

(a) are liable to duty and that duty has not been paid or otherwise accounted for to the satisfaction of the Agent of the Impôts;

(b) are subject to a restriction or prohibition on their importation and have been imported into the Bailiwick;

(d) are subject to a restriction on their export and have been brought to a place for exportation from the Bailiwick or entered for exportation;

(e) have been imported subject to certain conditions as to their use or disposal; or

(f) have been detained by an officer.

(3) When computing any period expressed in this Law as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.

(4) For the purposes of this Law, a ship shall be deemed to have been properly summoned to bring to if the ship making the summons did so by means of an international signal code or other recognized means and while flying her proper ensign.

(5) A reference in this Law to any other enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended, and includes a reference to that enactment as extended or applied by or under any other enactment, including any other provision of this Law.

(6) A reference in this Law to a Part, Article or Schedule by number without further identification is a reference to the Part, Article, or Schedule of that number in this Law.

(7) A reference in an Article, Schedule or other division of this Law to a Part, paragraph or sub-paragraph by number or letter without further identification is a reference to the Part, paragraph or sub-paragraph of that number or letter contained in the Article, Schedule or other division of this Law in which that reference occurs.

ARTICLE 2

Calculations

(1) For the purposes of this Law –

(a) except where some other measure of quantity is specified, any computation of any liquor or of the alcohol contained in any liquor shall be made in terms of the volume of the liquor or alcohol as the case may be;

(b) any computation of the volume of any liquor or of the alcohol contained in any liquor shall be made in litres as at 20 degrees Celsius;

(d) the alcoholic strength of any liquor is the ratio of the volume of the alcohol contained in the liquor to the volume of the liquor expressed as a percentage and Part I of the First Schedule shall have effect for determining such alcoholic strength; and

(e) the legal instruments for the calculation of the volume of alcoholic strength of any liquid subject to excise duty shall be hydrometers, thermometers and alcoholic tables approved by the Committee.

(2) Save as the Committee may otherwise allow, the volume of liquid in any container shall be determined by physical examination, but where the volume has not been so determined, it shall be determined –

(a) by reference to information on the label of the container of the liquid; or

(b) by reference to information on any invoice, delivery note, production record or similar document in relation to the liquid,

whichever is the greater.

(3) Where any colouring matter or substance commonly added for the purpose of improving or modifying the quality or characteristics of hydrocarbon oil as a fuel or lubricant is added to any hydrocarbon oil prior to its delivery, then the volume of that hydrocarbon oil shall be determined by reference to the total volume including such additives.

ARTICLE 3

Time of importation and exportation

(1) Subject to paragraph (2), goods shall be treated as having been imported –

(a) in the case of goods brought by sea, however they are carried, when they are brought within the territorial sea adjacent to the Bailiwick; and

(b) in the case of goods brought by air, when the aircraft carrying them lands in the Bailiwick or when the goods are unloaded in the Bailiwick, whichever is earlier.

(2) Goods which have been imported by sea shall be treated, for the purposes of liability to duty only, as having been imported after they have come within the limits of a port.

(3) Goods shall be treated as having been exported when they are shipped for exportation or posted in the Bailiwick for transmission to a place outside it.

(4) A ship shall be treated as having arrived at or departed from a port when it comes within or leaves the limits of that port as the case may be.

PART II

ADMINISTRATION

ARTICLE 4

Agent and other officers of the Impôts and delegation of functions

(1) Subject to paragraph (2), there shall be appointed a person to be Agent of the Impôts and such number of officers of the Impôts (all of whom shall be officers within the meaning of the Civil Service (Jersey) Law 19538) including Deputy Agents of the Impôts, as may be necessary to assist the Agent of the Impôts in the exercise of his functions under this Law.

(2) The appointment of the Agent of the Impôts shall be subject to the approval of the States, who shall first deliberate on the subject in camera and shall then vote in public assembly by ballot, the votes of an absolute majority of the members present and voting being necessary for such approval.

(3) If, in the opinion of the Committee, the Agent of the Impôts is guilty of any malpractice or is incapable of the proper performance of his functions or is otherwise unsuitable to continue in office, the Committee shall report the facts to the States and the States, after deliberating on the matter in camera, may remove the Agent of the Impôts from office.

(4) Every officer appointed under this Article shall, before he begins to act in execution of this Law, take oath before the Royal Court in the form set out in the Second Schedule appropriate to the office to which he has been appointed.

(5) Any act or thing required or authorized by or under this Law or any other enactment to be done by the Agent of the Impôts may be done –

(a) by a Deputy Agent of the Impôts; or

(b) by any other person acting under the authority of the Agent of the Impôts, which authority must be given in writing if that person is not an officer.

(6) Where –

(a) any person performs any act or duty relating to an assigned matter;

(b) that act or duty is by law required or authorized to be performed by or with an officer; and

(c) he is authorized by the Committee or the Agent of the Impôts to do that act or duty either before or after performing it,

he shall be deemed to be the proper officer by or with whom that act or duty is to be performed.

(7) Any person deemed by virtue of paragraph (6) to be the proper officer shall have all the powers of an officer in relation to that act or duty.

ARTICLE 5

Duties of Officers

Subject to the general control of the Committee, the Agent of the Impôts and his officers shall be charged with –

(a) collecting, accounting for and otherwise managing the revenues of customs and excise;

(b) controlling the importation and exportation of any goods prohibited or restricted by this Law or any other enactment; and

ARTICLE 6

Community customs requirements

(1) There shall be charged, collected and paid on goods imported into the Bailiwick such Community customs duty, if any, as is for the time being applicable.

(2) For the purpose of implementing the arrangements for the Bailiwick set out in the Treaties, the Agent of the Impôts –

(a) shall co-operate with other customs services on matters of mutual concern;

(b) may give effect to any requirement or practice of the Communities as to the movement of goods between countries in accordance with such arrangements as he may direct; and

(c) may give effect to any reciprocal arrangements made between member States (with or without other countries or territories) for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion.

(3) The Agent of the Impôts may require any person concerned with the movement of goods within, into or from the Communities –

(a) to furnish, in such form as he may require, such information as is, in his opinion, necessary to enable compliance with any provision of the Communities concerning the import or export of goods; and

(b) to produce any books of account or other documents of whatever nature relating to the movement of those goods.

(4) The Committee may by Order make such provision as may be required to ensure conformity with any obligation necessary to implement the arrangements for the Bailiwick set out in the Treaties and any such Order may, for that purpose, amend or repeal any provision of this Law.

(5) Any person who fails to comply with this Article or any Order made under this Article shall, unless a penalty is expressly prescribed by this or any other enactment, be liable to a fine or to imprisonment for a term not exceeding two years, or to both.

ARTICLE 7

Assistance to be rendered by police

It shall be the duty of every police officer to assist, within the territorial limits to which his authority extends, in the enforcement of the law relating to any assigned matter.

ARTICLE 8

Receipt of duty

All money and securities collected or received for or on account of any duty shall be paid by the Agent of the Impôts to the Treasurer of the States in such manner as the Treasurer may require and shall accrue to the annual income of the States.

ARTICLE 9

Bribery and collusion

(1) Any officer or any person appointed or authorized by the Agent of the Impôts to discharge any duty relating to an assigned matter who –

(a) directly or indirectly asks for or takes in connection with any of his duties any payment or other reward which he is not lawfully entitled to receive; or

(b) enters into any agreement to do, abstain from doing, permit, conceal or connive at any act or thing relating to an assigned matter which is unlawful,

shall be guilty of an offence.

(2) Any person who –

(a) directly or indirectly offers or gives any payment or reward to; or

(b) proposes or enters into any agreement with,

any officer or person appointed or authorized by the Agent of the Impôts in order to induce him to do, abstain from doing, permit, conceal or connive at any act or thing relating to an assigned matter which is unlawful or otherwise to take any course contrary to his duty shall be guilty of an offence.

(3) Any person committing an offence under this Article shall be liable to a fine or to imprisonment for a term not exceeding five years, or to both.

ARTICLE 10

Obstruction of officers, etc

Any person who –

(a) obstructs, hinders, molests or assaults any officer or other person duly engaged in the performance of any duty or the exercise of any power imposed or conferred on him by or under this Law or any other enactment relating to an assigned matter, or any person acting in his aid;

(b) does anything which impedes or is calculated to impede the carrying out of any search for any thing liable to forfeiture under this Law or the detention, seizure or removal of any such thing;

(c) rescues, damages or destroys any thing so liable to forfeiture or does anything calculated to prevent the procuring or giving of evidence as to whether or not any thing is so liable to forfeiture; or

(d) prevents the arrest or detention of any person by an officer or a person duly engaged or acting as aforesaid or rescues any person so arrested or detained,

or who attempts to do any of the aforementioned things, shall be liable to a fine or to imprisonment for a term not exceeding two years, or to both.

ARTICLE 11

Impersonating an officer

If any person falsely assumes the name, designation or character of an officer –

(a) for the purpose of –

(i) obtaining admission to any premises; or

(ii) doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority; or

(b) for any other unlawful purpose,

he shall be guilty of an offence and shall, in addition to any other punishment to which he may have rendered himself liable, be liable to a fine or to imprisonment for a term not exceeding two years, or to both.

PART III

CONTROL OF IMPORTS AND EXPORTS

ARTICLE 12

Designation of ports and airports

(1) The Committee may by Order designate –

(a) any area in the Bailiwick as a port; and

(b) any aerodrome in the Bailiwick as a customs airport.

(2) The Agent of the Impôts may approve, for such periods and subject to such conditions and restrictions as he thinks fit, a part of, or a place at, any port or customs airport for –

(a) the loading or unloading of goods;

(b) the embarkation and disembarkation of passengers; and

(3) Any person who fails to comply with any condition or restriction imposed by the Agent of the Impôts under paragraph (2) shall be liable to a fine not exceeding level 3 on the standard scale.9

(4) Any person who –

(a) unships, lands or puts on shore; or

(b) ships for exportation (other than as stores),

any goods elsewhere than at a port or customs airport shall be liable to a fine not exceeding level 3 on the standard scale10 and the goods shall be liable to forfeiture.

ARTICLE 13

Officers’ powers of boarding and access

(1) An officer shall have free access to every part of any ship lying within the territorial sea adjacent to the Bailiwick or any aircraft at any place within the territory of the Bailiwick and may –

(a) search the ship or aircraft to ensure that there are no goods on board which –

(i) are chargeable with duty;

(ii) are subject to any restriction or prohibition on their importation; or

(iii) would contravene any provision of this Law if they were to be imported;

(b) cause any goods to be marked before they are unloaded from that ship or aircraft;

(c) lock up, seal, mark or otherwise secure any goods carried in the ship or aircraft or any place or container in which they are so carried;

(d) break open any place or container which is locked and of which the keys are withheld; and

(e) inspect any goods or documentation relating to any goods, to that ship or aircraft or to any person carried therein.

(2) In order to give effect to the provisions of paragraph (1) an officer may require any ship within the territorial sea adjacent to the Bailiwick to bring to and where any ship does not bring to without having a valid reason for refusal, the master of that ship shall be liable to a fine or to imprisonment for a term not exceeding two years, or to both.

(3) The Agent of the Impôts may station officers in any ship at any time while it is within the limits of a port, and the master of that ship shall provide reasonable accommodation below decks for any officer so stationed.

(4) The master of a ship and commander of an aircraft shall provide a means of safe access to and egress from any part of his ship or aircraft for any officer carrying out his duties under this Article.

(5) Any master or commander who fails to comply with paragraph (3) or paragraph (4) shall be liable to a fine not exceeding level 3 on the standard scale.11

(6) Any goods found concealed on board any ship or aircraft mentioned in paragraph (1) shall be liable to forfeiture.

ARTICLE 14

Carrying away officers

(1) If any ship or aircraft departs from any place carrying on board without his consent any officer or any police officer, the master of the ship or commander of the aircraft shall be liable to a fine or to imprisonment for a term not exceeding 2 years, or to both.

(2) Without prejudice to the liability of any person under paragraph (1), the amount of any expenses incurred by the Committee, by any other Committee of the States or by any parochial authority, by reason of the carrying away of any officer or any police officer may be recovered as a civil debt from that person or from the owner of the ship or aircraft concerned.

ARTICLE 15

Approved premises

(1) Goods which are under customs control may not be stored, manufactured, produced or otherwise processed except in premises approved by the Agent of the Impôts for that purpose.

(2) In approving premises under paragraph (1) the Agent of the Impôts may impose such conditions as he thinks fit and such conditions may include provision for –

(a) requiring the entry, marking and securing of goods so deposited;

(b) maintaining records relating to such goods;

(c) accounting for and charging the duty on goods so deposited when such goods are entered for free circulation or for home use or, on taking an account, are found by the proper officer to be deficient;

(d) regulating operations on goods so deposited; and

(e) appointing someone to be responsible for the premises.

(3) Where the person responsible for approved premises –

(a) receives into those premises goods liable to duty; or

(b) manufactures or produces goods liable to excise duty, and fails to produce to an officer on request those goods or part of those goods or to account for them properly, he shall be liable for any duty payable on those goods, and an officer may serve a notice on that person stating the amount of duty payable.

(4) An officer may enter approved premises and search for goods which may be liable to any duty or are in any way under customs control, or any documents relating to such goods.

(5) Any person who fails to comply with any provision of this Article or any condition imposed by the Agent of the Impôts under paragraph (2) shall be liable to a fine not exceeding level 4 on the standard scale.12

ARTICLE 16

Requirement to provide facilities

(1) The person responsible for approved premises shall –

(a) provide and maintain such facilities as are reasonably necessary to enable an officer to perform his duties as the Agent of the Impôts may direct; and

(b) allow the proper officer at any time to use those facilities and give him any assistance necessary for the performance of his duties.

(2) Any person who fails to comply with any provision of this Article shall be liable to a fine not exceeding level 2 on the standard scale.¹²

ARTICLE 17

Movement of goods under customs control

(1) The Agent of the Impôts may give directions, subject to such conditions as he may impose, permitting the movement of goods which are under customs control –

(a) within the limits of any port or customs airport;

(b) between any port or customs airport and any approved premises; and

(2) Any such directions may require that any such goods shall be moved only –

(a) by persons approved by the Agent of the Impôts for that purpose; or

(b) in such vehicles or by such other means as may be approved by the Agent of the Impôts for that purpose,

and any such approval may be granted for such period and subject to such conditions and restrictions as the Agent of the Impôts thinks fit and may be revoked by him at any time.

(3) Any person who fails to comply with any direction given or condition or restriction imposed by the Agent of the Impôts under this Article shall be liable to a fine not exceeding level 2 on the standard scale.13

(4) If the proprietor or consignee of any goods which are still under customs control takes possession of those goods, both the person releasing the goods and the proprietor or consignee shall be liable to a fine not exceeding level 2 on the standard scale14 and the goods shall be liable to forfeiture.

ARTICLE 18

Persons entering or leaving the Bailiwick

(1) Any person entering or leaving the Bailiwick shall, at such place and in such manner as the Agent of the Impôts may direct, declare any thing contained in his baggage or carried with him which is –

(a) prohibited or restricted under this Law or any other enactment; or

(b) chargeable with duty in respect of which he is not entitled to relief or exemption from payment of that duty.

(2) An officer may ask of any person entering or leaving the Bailiwick –

(a) questions with respect to any thing contained in his baggage or carried with him; and

(b) such questions as he may see fit for the purposes of determining whether an offence has been committed under this Law,

and such person shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Agent of the Impôts may direct and shall answer any such questions relating to it.

(3) Any person failing to declare any thing or to produce any baggage or thing as required by this Article shall be liable to a fine not exceeding three times the value of the thing not declared or of the baggage or thing not produced, as the case may be, or level 3 on the standard scale,¹⁴ whichever is the greater.

(4) Any thing chargeable with duty which is found concealed or is not declared, and any thing which is being taken into or out of the Bailiwick contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of this Law or any other enactment, shall be liable to forfeiture.

ARTICLE 19

Import and export control

(1) The Committee may by Order make such provisions as it thinks expedient for prohibiting or regulating the importation into, or exportation from, the Bailiwick of all goods or goods of any specified description.

(2) If any goods are imported, exported or brought to any place for the purpose of being exported contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of this Law or any other enactment, the goods shall be liable to forfeiture, save that the Agent of the Impôts may permit any such goods which are reported as intended for re-exportation to be dealt with in such manner as he thinks fit.

(3) An officer may require any person possessing or having control of any goods imported, exported or brought to any place for the purpose of being so exported to prove to the satisfaction of the Agent of the Impôts that the importation or exportation of those goods is not unlawful by or under this Law or any other enactment and if the Agent of the Impôts is not so satisfied such goods shall be liable to forfeiture.

ARTICLE 20

Importation and exportation of goods by pipe-line

The Committee may by order regulate the import and export by means of pipe-lines of goods chargeable with any duty under this Law and any such order may include provision for adapting the provisions of this Law to cover such import and export.

ARTICLE 21

Importation and exportation by post

(1) Any postal packet imported into or exported from the Bailiwick shall have its contents declared in such manner as the Agent of the Impôts may direct.

(2) Any postal packet whose contents –

(a) are not declared as required by paragraph (1); or

(b) are not in accordance with the declaration required by that paragraph,

shall be liable to forfeiture.

ARTICLE 22

Powers and duties of postal officers

(1) The proper postal officer –

(a) may, in relation to any postal packet or any of its contents, perform such duties as are required by virtue of this Law or any other enactment to be performed by the importer or exporter as the Agent of the Impôts may request;

(b) shall produce to any officer such postal packets as have been imported into or posted for export from the Bailiwick as the Agent of the Impôts may require; and

(2) Before delivering a postal packet the proper postal officer shall demand from the addressee payment of any duty due in respect of it and –

(a) if such duty is paid he shall account for it to the Agent of the Impôts; or

(b) if such duty is not paid within a reasonable time of the addressee being given notice of the postal packet and the amount of duty due in respect of it, he shall deliver it to the Agent of the Impôts who may dispose of its contents as he thinks fit.

ARTICLE 23

Power to require evidence in support of information

(1) The Agent of the Impôts may, if he considers it necessary, require evidence to be produced to his satisfaction in support of any information required by or under this Law or any other enactment to be produced in respect of goods imported or exported.

(2) The Agent of the Impôts may detain any goods in respect of which such evidence has been requested.

PART IV

IMPORTS

ARTICLE 24

Inward entry of ships and aircraft

(1) Report shall be made to the Agent of the Impôts in such form and manner and containing such particulars as he may direct of every ship and aircraft which arrives in the Bailiwick from a port or place outside the Bailiwick.

(2) The Agent of the Impôts may issue directions specifying the forms and procedure for making report under this Article.

(3) The person making report shall at or after the time of making it answer all such questions relating to –

(a) the ship or aircraft;

(b) the goods carried in that ship or aircraft;

(d) the voyage or flight,

as may be put to him by the Agent of the Impôts and shall produce on demand all freight notes, way bills, bills of lading, crew and passenger lists and any other documents relating to the carriage of goods or persons by the ship or aircraft.

(4) If the person by whom report should be made fails to make report or otherwise fails to comply with the provisions of this Article –

(a) he shall be liable to a fine not exceeding level 4 on the standard scale;15 and

(b) any goods required to be reported which are not duly reported shall be liable to forfeiture.

ARTICLE 25

Entry of goods on importation

(1) It shall be the duty of the proprietor or consignee of goods which are to be or have been unloaded from a ship or aircraft arriving in the Bailiwick from a port or place outside the Bailiwick to make entry of the goods in the manner specified in this Article within three clear days of the unloading of the goods.

(2) Before the proprietor or consignee of goods takes possession of them he shall sign the entries required by this Article and deliver those entries, bearing the date of delivery, to the Agent of the Impôts.

(3) The entries of the goods shall be made in such form and contain such information about the goods and the packaging, circumstances of transport and consignment and origin and customs status of the goods as the Agent of the Impôts may direct.

(4) The Agent of the Impôts may, in his absolute discretion and subject to such conditions as he thinks fit, waive any or all of the provisions of this Article.

(5) The Agent of the Impôts may at any time within three years after the importation of the goods require any person concerned with their importation to furnish, in such form as he may require, any information relating to the goods, and to produce any books or documents of whatever nature relating to the goods.

(6) If the proprietor or consignee fails to comply with any of the provisions of this Article he shall be liable to a fine not exceeding level 4 on the standard scale.16

ARTICLE 26

Duty on imported goods

(1) Save as permitted by or under this Law, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any duty chargeable on them.

(2) Where any question as to the duty chargeable on any goods depends on the use to be made of those goods or on any other matter not reasonably ascertainable from an examination of the goods and related documents, on the importation of the goods the Agent of the Impôts may impose such conditions as he thinks fit to ensure that the goods will be so used.

ARTICLE 27

Forfeiture for breach of certain conditions

(1) Where –

(a) goods are imported which are chargeable with duty;

(b) the amount of duty payable has been waived or reduced subject to any condition or obligation being complied with; and

the goods shall, unless the non-compliance was sanctioned by the Committee or the Agent of the Impôts, be liable to forfeiture.

(2) The provisions of this Article shall apply whether or not any undertaking or security has been given for the compliance with the condition or obligation or for the payment of the duty payable apart from such compliance, and the forfeiture of any goods under this Article shall not affect any liability of any person who has given such undertaking or security.

ARTICLE 28

Suspension of duty

Where security for the payment of duty is given to the satisfaction of the Agent of the Impôts, then subject to such conditions as he may impose, the Agent of the Impôts may permit payment of any duty to be suspended for such period as he may direct and duty of which payment is suspended under this paragraph shall be deemed to have been paid for purposes of any relief from duty by way of drawback.

ARTICLE 29

Special provisions regarding goods destined for approved premises

(1) Without prejudice to any other provision of this Law, where goods are declared to be destined for storage in approved premises, subject to such terms and conditions as the Agent of the Impôts may impose, those goods may be delivered to those premises and the duty due on them may be paid on delivery from those approved premises.

(2) Treatment of any goods according to the provisions of this Article shall be at the absolute discretion of the Agent of the Impôts who may give such directions as he thinks fit.

ARTICLE 30

Disposal of uncleared goods by Agent of the Impôts

(1) Where entry has not been made of any imported goods as required by this Law within three months of the date of their importation, the Agent of the Impôts may sell those goods provided that one of the following conditions has been met –

(a) where he knows the identity and whereabouts of the importer or proprietor of the goods, that he has served on that importer or proprietor seven days’ notice in writing of his intention to sell the goods; or

(b) where he does not know the identity of the importer or proprietor of the goods and his whereabouts cannot be found, that he has inserted a notice in the Jersey Gazette giving details of the nature and quantity of the goods and stating his intention to sell the goods,

and the proceeds of such sale shall accrue to the annual income of the States.

(2) Any notice to the importer or proprietor of goods by the Agent of the Impôts under this Article shall be deemed to have been served on such importer or proprietor if addressed to and left at the premises last known to have been occupied by him.

ARTICLE 31

Sale of unlawfully imported or uncleared goods

(1) Any person who offers for sale or otherwise seeks to dispose of any goods which he knows have been imported –

(a) unlawfully; or

(b) without the duty payable being paid or security for such duty being furnished,

shall be liable to a fine not exceeding three times the value of the goods or level 4 on the standard scale,17 whichever is the greater.

(2) No rights of ownership shall pass to a person acquiring any goods chargeable with duty under this Law in respect of which –

(a) declarations and entries have not been delivered to the Agent of the Impôts as required by this Law; or

(b) the duty payable has not been paid or security for such duty has not been furnished,

except for goods which are sold or otherwise disposed of by the Committee or the Agent of the Impôts in pursuance of this Law.

ARTICLE 32

Forfeiture of goods improperly imported

(1) Subject to paragraph (2), but without prejudice to any other provision of this Law, goods shall be liable to forfeiture where they are –

(a) imported goods chargeable with a duty of customs and are unshipped in any port, unloaded from any aircraft in the Bailiwick or removed from their place of importation or from any approved place without payment of that duty;

(b) imported, landed or unloaded contrary to any prohibition or restriction for the time being in force imposed by or under this Law or any other enactment;

(i) chargeable with any duty; or

(ii) whose importation is for the time being prohibited or restricted by or under this Law or any other enactment,

which are found, whether before or after being unloaded, to have been concealed in any manner on board any ship or aircraft;

(d) imported goods concealed in a container holding goods of a different description;

(e) imported goods found, whether before or after delivery, not to correspond with the entry made thereof; or

(f) imported goods concealed or packed in any manner appearing to be intended to deceive an officer.

(2) Where the importation of any goods is for the time being prohibited or restricted by or under this Law or any other enactment and on their importation those goods are –

(a) reported as intended for exportation in the same ship or aircraft;

(b) entered for transit or transhipment; or

the Agent of the Impôts may allow such goods to be dealt with as he thinks fit.

ARTICLE 33

Improper importation of goods

(1) If any goods are imported contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment, the goods shall be liable to forfeiture and the importer and any agent of his concerned in the importation shall each be guilty of an offence.

(2) Any person who –

(a) imports or causes to be imported any goods concealed in a container holding goods of a different description; or

(b) directly or indirectly imports or causes to be imported or entered any goods found not to correspond with the entry required to be made in respect of those goods in accordance with Article 25, whether before or after delivery,

shall be guilty of an offence.

(3) A person guilty of an offence under this Article shall be liable to a fine not exceeding three times the value of the goods in respect of which the offence was committed or level 4 on the standard scale,18 whichever is the greater.

PART V

EXPORTS

ARTICLE 34

Clearance outwards of ships and aircraft

(1) Report shall be made to the Agent of the Impôts in such form and manner and containing such particulars as he may direct of every ship and aircraft which departs from the Bailiwick to a port or place outside the Bailiwick.

(2) The Agent of the Impôts may issue directions specifying the forms and procedure for making report under this Article.

(3) The person making report shall at or after the time of making it answer all such questions relating to –

(a) the ship or aircraft;

(b) the goods carried in that ship or aircraft;

(d) the voyage or flight,

as shall be put to him by the Agent of the Impôts, and shall produce on demand all freight notes, way bills, bills of lading, crew and passenger lists and any other documents relating to the carriage of goods or persons by the ship or aircraft.

(4) If the person by whom report should be made fails to make report or otherwise fails to comply with the provisions of this Article –

(a) he shall be liable to a fine not exceeding level 4 on the standard scale;19 and

(b) any goods required to be reported which are not duly reported shall be liable to forfeiture.

ARTICLE 35

Entry outwards of certain goods

(1) Save where the Agent of the Impôts directs otherwise, where any goods to which this Article applies are to be shipped for exportation, the exporter shall –

(a) deliver to the proper officer a written entry outwards of the goods in such form and manner and containing such particulars as the Agent of the Impôts may direct;

(b) give security to the satisfaction of the Agent of the Impôts that the goods will be shipped or exported and discharged at the destination for which they are entered outwards within such time as the Agent of the Impôts considers reasonable, or, in the case of goods for use as stores, will be duly so used, or that they will be otherwise accounted for to the satisfaction of the Agent of the Impôts; and

(2) Goods shall be deemed to have been duly declared under this Article when the written entry has been produced to the proper officer.

(3) If any goods in respect of which an entry is required under this Article –

(a) are shipped for exportation or are waterborne for such shipment without such entry having been duly made; or

(b) are found not to correspond with any entry which was made in respect of those goods, they shall be liable to forfeiture.

(4) Where goods are shipped or made waterborne as described in paragraph (3) with fraudulent intent, any person concerned therein with knowledge of that intent shall be liable to a fine or to a term of imprisonment not exceeding two years, or to both.

(5) The Agent of the Impôts may at any time within three years after the exportation of any goods for which an entry is required under this Article require any person concerned with their exportation to furnish, in such form as he may require, any information relating to the goods, and to produce any books or documents of whatever nature relating to the goods, and if that person fails to comply with that requirement he shall be liable to a fine not exceeding level 4 on the standard scale.20

(6) This Article applies to –

(a) goods from approved premises;

(b) transit goods;

(d) drawback goods;

(e) goods of which the exportation is restricted by or under this Law or any other enactment; and

(f) any goods required by or under this Law to be entered before exportation or before shipment for exportation.

ARTICLE 36

Offences in relation to unloading of goods

(1) If any goods which have been loaded or retained on board any ship or aircraft for exportation are not exported to and discharged at a place outside the Bailiwick but are unloaded in the Bailiwick, then, unless –

(a) the unloading was authorized by the proper officer; and

(b) except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,

the master of the ship or the commander of the aircraft and any person concerned in the unshipping, re-landing, landing, unloading or carrying of the goods from the ship or aircraft without such authority, payment or repayment shall be guilty of an offence.

(2) Any goods in respect of which an offence under paragraph (1) is committed shall be liable to forfeiture and any person guilty of such an offence shall be liable to a fine not exceeding three times the value of the goods or level 4 on the standard scale,21 whichever is the greater.

ARTICLE 37

Improper exportation of goods

(1) If any goods are –

(a) exported; or

(b) brought into any place in the Bailiwick for the purpose of being exported, and the exportation is or would be contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or intended exportation shall each be liable to a fine not exceeding three times the value of the goods or level 4 on the standard scale,22 whichever is the greater.

(2) If, by virtue of any restriction referred to in paragraph (1), any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Agent of the Impôts that both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle –

(a) took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and

(b) did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.

PART VI

EXCISE DUTIES

ARTICLE 38

Goods on which excise duty is chargeable

(1) Excise duty shall be charged on all goods described in Part II of the First Schedule at the rate there specified.

(2) Excise duty shall be payable on demand –

(a) by the proprietor or consignee of the goods in the case of goods imported into the Bailiwick; and

(b) by the licence holder in the case of goods grown, produced or manufactured in the Bailiwick.

ARTICLE 39

Excise licences

(1) Subject to paragraph (3), no person shall grow, produce or manufacture goods liable to excise duty unless he holds an excise licence for that purpose.

(2) The Agent of the Impôts may grant an excise licence subject to such conditions as he may consider necessary.

(3) The Committee may, in its absolute discretion, waive the requirement for an excise licence.

(4) The licence holder shall not commence the growing, production or manufacture of any goods liable to excise duty until –

(a) he has declared to the Agent of the Impôts in such form and manner as he may direct, the details of the premises and equipment intended to be used by him for that purpose; and

(b) those premises have been approved by the Agent of the Impôts under Article 15.

(5) Every licence holder shall –

(a) maintain records relating to the acquisition, cultivation, manufacture, blending or other processing, storage and disposal of dutiable goods or their ingredients in such form and manner as the Agent of the Impôts may direct; and

(b) in the case of goods grown, produced or manufactured in the Bailiwick, make entry to an officer within five clear days of the end of each month.

(6) The entry required under this Article shall –

(a) give an account of all goods liable to excise duty which have been grown, produced or manufactured during the last month; and

(b) contain such information as will allow a true and accurate calculation to be made of the excise duty payable by the licence holder and shall be in such form and manner as the Agent of the Impôts may direct.

(7) If, having regard to the quantity and quality of ingredients used, the quantity of goods produced by the holder of an excise manufacturer’s licence appears to the Agent of the Impôts to be less than it should have been and the licence holder fails to give a satisfactory explanation for the apparent deficiency, the Agent of the Impôts may serve on the licence holder a notice demanding payment of an amount of excise duty due on the goods not accounted for.

ARTICLE 40

Restriction on further processing after entry has been made

(1) Subject to paragraph (2), after entry has been made by the proprietor or consignee in the case of imported goods or by the licence holder in the case of goods grown, produced or manufactured in the Bailiwick, no person may carry out any operation on such goods if that operation would result in a greater amount of duty being payable unless –

(a) the Agent of the Impôts has given his consent; and

(b) the additional duty is accounted for to the satisfaction of the Agent of the Impôts.

(2) This Article does not apply where any liquor is mixed with any other liquid immediately before consumption.

ARTICLE 41

Reliefs and drawbacks

(1) The Committee may by Order provide for the relief from and drawback of excise duties on certain categories of goods or goods used in specified circumstances.

(2) An Order under this Article may in particular –

(a) provide for relief from duty on such categories of goods as the Committee thinks fit;

(b) confer a discretion on the Agent of the Impôts to refuse to allow drawback on any goods in such circumstances as may be prescribed;

(c) provide for the administration of reliefs and drawbacks or the imposition and enforcement of any condition of any relief or drawback as the Agent of the Impôts sees fit; and

(d) authorize the Agent of the Impôts –

(i) to require such information from a person claiming relief or drawback as may be necessary to satisfy him as to that person’s eligibility for such relief or drawback; and

(ii) to give further directions for the administration of any relief or drawback.

(3) Subject to the provisions of any Order made under this Article –

(a) where the rate of any duty, drawback, allowance or rebate is expressed by reference to a specified quantity or weight of any goods, that rate shall be chargeable or allowable on any fraction of that quantity or weight of the goods, and the amount payable or allowable on any such fraction shall be calculated proportionately; and

(b) excise duty shall be charged and relief from such duty allowed without any discrimination as between goods manufactured or produced in one country and the like goods manufactured or produced in another country, or as between goods manufactured or produced in the Bailiwick and the like goods imported into the Bailiwick.

ARTICLE 42

Offences involving excise duties

(1) Any person who fails to comply with any requirement of this Part or any Order made thereunder shall be guilty of an offence.

(2) Any person who does anything whereby any person may –

(a) evade liability for excise duty payable on any goods under this Part; or

(b) obtain any amount by way of drawback, allowance, relief or repayment of any duty on any goods which is not lawfully payable or allowable,

shall be guilty of an offence.

(3) Any person guilty of an offence under paragraph (1) or (2) –

(a) if the offence was committed with intent to defraud the States, shall be liable to a fine or to a term of imprisonment not exceeding two years, or to both; or

(b) if the offence was committed without such intent, shall be liable to a fine not exceeding three times the amount of duty to which the goods are liable or level 3 on the standard scale,23 whichever is the greater,

and any goods to which the offence relates shall be liable to forfeiture.

PART VII

PREVENTION OF SMUGGLING

ARTICLE 43

Access for the prevention of smuggling

(1) The person in command of any ship in the service of Her Majesty or the States which is engaged in the prevention of smuggling may –

(a) haul up and leave that ship on any part of the coast; and

(b) moor that ship at any place below high water mark on any part of the coast.

(2) Any officer and any person acting in aid of any officer or otherwise duly engaged in the prevention of smuggling may for that purpose have access to, patrol and pass freely along or over any part of the coast and any aerodrome or land adjoining any aerodrome.

ARTICLE 44

Breaking seals, etc

(1) Where, in the exercise of any power imposed or conferred on him by or under this Law, an officer has placed any lock, mark or seal on any goods in any ship, aircraft or vehicle, or on any place or container in which such goods are kept, then if –

(a) without the authority of the proper officer, at any time while the ship is within the limits of any port or on passage between ports or while the aircraft or vehicle is in the Bailiwick, that lock, mark or seal is wilfully and prematurely removed or tampered with by any person; or

(b) before that lock, mark or seal is lawfully removed, any of the goods are wilfully removed by any person,

that person and the master of the ship or commander of the aircraft or the person in charge of the vehicle shall be liable to a fine not exceeding level 4 on the standard scale.24

(2) Where, in pursuance of any requirement or practice of the Communities or any other international agreement which applies to the Bailiwick relating to the movement of goods between countries –

(a) a seal, lock or mark is used (whether in the Bailiwick or elsewhere) to secure or identify any goods for customs purposes; and

(b) at any time while the goods are in the Bailiwick the seal, lock or mark is wilfully and prematurely removed or tampered with by any person,

that person and the person then in charge of the goods shall be liable to a fine not exceeding level 4 on the standard scale.²⁴

ARTICLE 45

Activities in connection with smuggling

(1) Any person who by any means makes any signal or transmits any message from any part of the Bailiwick or from any ship or aircraft, being a signal or message connected with the smuggling or intended smuggling of goods into or out of the Bailiwick, shall be liable to a fine or to imprisonment for a term not exceeding two years, or to both, and any equipment or apparatus used for sending the signal or message shall be liable to forfeiture.

(2) If any officer or police officer has reasonable grounds for suspecting that any signal or message described in paragraph (1) is being or is about to be made or transmitted, he may enter any ship, aircraft, vehicle, house or other place from where the signal or message is or is about to be sent and take such steps as are reasonably necessary to stop or prevent the sending of the signal or message.

(3) Any person who without due cause interferes in any way with any ship, aircraft, vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of the functions of the Committee or the Agent of the Impôts under this Law shall be liable to a fine not exceeding level 3 on the standard scale.25

(4) Any person who rams, fires on or does anything which may obstruct or endanger any ship, aircraft or vehicle in the service of Her Majesty or of the States while that ship, aircraft or vehicle is engaged in the prevention of smuggling shall be liable to a fine or to imprisonment for a term not exceeding seven years, or to both.

ARTICLE 46

Special offence where offender armed or disguised

A person who is –

(a) concerned in the movement, carriage or concealment of goods –

(i) contrary to or for the purpose of contravening any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of those goods; or

(ii) without payment having been made of or security given for any duty payable on those goods; or

(b) found in the Bailiwick in possession of any goods liable to forfeiture under this Law,

while he is armed with any offensive weapon or disguised in any way shall be liable to a fine or to imprisonment for a term not exceeding five years, or to both.

ARTICLE 47

Forfeiture of ship, aircraft or vehicle designed for smuggling

(1) Where –

(a) a ship is or has been in the territorial sea adjacent to the Bailiwick; or

(b) an aircraft is or has been at any place, whether on land or on water, in the Bailiwick; or

while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft or vehicle shall be liable to forfeiture.

(2) If any part of the cargo of a ship is thrown overboard, or is staved or destroyed to prevent seizure –

(a) while the ship is within the territorial sea adjacent to the Bailiwick; or

(b) where the ship, having been properly summoned to bring to by any ship in the service of Her Majesty or of the States, fails so to do and chase is given, at any time during the chase, the ship shall be liable to forfeiture.

(3) Where a ship has been within the limits of any port, or an aircraft has been in the Bailiwick, with a cargo on board and a substantial part of that cargo is afterwards found to be missing, then, if the master of the ship or the commander of the aircraft fails to account therefor to the satisfaction of the Agent of the Impôts, the ship or aircraft shall be liable to forfeiture.

PART VIII

POWERS OF ARREST, SEARCH AND SEIZURE AND LIABILITY TO FORFEITURE

ARTICLE 48

Power of arrest

Any person who has committed, or whom there are reasonable grounds to suspect of having committed, any offence under this Law may be arrested by an officer.

ARTICLE 49

Power to examine and take account of goods

(1) Without prejudice to any other power conferred by this Law, an officer may examine and take account of any goods –

(a) which are imported;

(b) which are deposited in approved premises;

(d) which are entered for exportation;

(e) which are brought to any place in the Bailiwick for exportation or for shipment for exportation; or

(f) which are subject to any claim for drawback, allowance, rebate, remission or repayment of duty,

and may for that purpose require any container to be opened or unpacked.

(2) Any examination of goods by an officer under this Law shall be made at such place and in such manner as the Agent of the Impôts may direct and the proprietor or consignee of the goods shall provide such facilities or assistance as may be required for the purposes of their examination.

ARTICLE 50

Power to take samples

(1) An officer may at any time take samples of any goods –

(a) which he is empowered by this Law to examine;

(b) which are on premises where goods chargeable with any duty are stored, deposited, grown, manufactured, produced prepared or subjected to any process; or

(c) which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.

(2) Any sample taken under this Article shall be disposed of and accounted for in such manner as the Agent of the Impôts may direct.

(3) Where any sample is taken under this Article from any goods chargeable with a customs or excise duty after that duty has been paid, other than –

(a) a sample taken when goods are first entered on importation; or

(b) a sample taken from goods in respect of which a claim for drawback, allowance, rebate, remission or repayment of that duty is being made,

and the sample so taken is to be retained, the officer taking it shall, if so required by the person in possession of the goods, pay for the sample on behalf of the Committee such sum as reasonably represents the wholesale value thereof.

ARTICLE 51

Power to search premises

(1) Any officer shall be entitled to visit any premises used by vendors, stockists, importers and agents of goods dutiable under this Law and all other premises where such goods may be deposited, in order to make enquiry as to any dutiable goods which may be on those premises.

(2) Without prejudice to paragraph (1) or to any power conferred by this Law, if the Bailiff is satisfied by information on oath by an officer that there are reasonable grounds to suspect that any thing liable to forfeiture under this Law is kept or concealed in any premises, he may grant a warrant authorising that officer or any other person named in the warrant to enter and search any premises so named within one month of the date on which the warrant was granted.

(3) Where a warrant has been granted under paragraph (2), the officer or person named therein shall have power to enter those premises at any time by day, or by night if accompanied by a police officer, and to search for, seize and detain or remove any such thing or any documents relating to any such thing and, so far as is reasonably necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.

ARTICLE 52

Power to search vehicles or vessels

(1) Without prejudice to any other power conferred by this Law, where there are reasonable grounds to suspect that any vehicle or vessel is or may be carrying any goods which are –

(a) chargeable with any duty which has not been paid or secured;

(b) in the course of being unlawfully removed from or to any place; or

any officer or police officer may stop and search that vehicle or vessel.

(2) If, when so required by any such officer or police officer, the person in charge of any such vehicle or vessel refuses to stop or permit the vehicle or vessel to be searched, he shall be liable to a fine not exceeding level 4 on the standard scale.26

ARTICLE 53

Power to search persons

(1) Where there are reasonable grounds to suspect that any person to whom this Article applies is carrying any article –

(a) which is chargeable with any duty which has not been paid or secured; or

(b) with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of this Law or any other enactment,

subject to paragraph (2), any officer or any person acting under the directions of an officer, being a person of the same sex as the person suspected of carrying such an article, may search him and any article he has with him.

(2) A person to be searched in pursuance of this Article may require to be taken before a Jurat of the Royal Court or a superior of the officer or other person concerned, who shall consider the grounds for suspicion and direct accordingly whether or not the search is to take place.

(3) This Article applies to any person who is –

(a) on board or who landed from any ship or aircraft;

(b) entering or about to leave the Bailiwick;

(d) at a customs airport;

(e) within the area of an approved place; or

(f) on premises which are being searched under the authority of a warrant.

ARTICLE 54

Seizure or detention of things liable to forfeiture

(1) Any thing liable to forfeiture under this Law may be seized or detained by any officer of the Impôts or police officer.

(2) Where any thing is seized or detained by a police officer under paragraph (1), he shall –

(a) where it is practicable to do so, deliver it to the Agent of the Impôts; or

(b) where it may be required for use in connection with any proceedings to be brought otherwise than under this Law, retain it in police custody until either those proceedings are completed or it is decided that no such proceedings shall be brought.

(3) Where the thing seized or detained by a police officer is not delivered to the Agent of the Impôts a police officer shall –

(a) give to the Agent of the Impôts notice in writing of the seizure or detention together with full particulars of the thing seized or detained; and

(b) permit any officer to examine that thing and take account of it at any time while it remains in the custody of the police.

(4) Paragraphs (2) and (3) shall apply in relation to any dutiable goods seized or detained by a police officer notwithstanding that they were not so seized as liable to forfeiture under this Law.

ARTICLE 55

Forfeiture and condemnation

(1) The Third Schedule shall have effect for the purpose of forfeitures, and of proceedings for the condemnation of any thing as being forfeited, under this Law.

(2) Subject to Article 54 and the Third Schedule, any thing seized or detained under this Law shall, pending the determination as to its forfeiture or disposal, be dealt with, and if condemned as forfeited, shall be disposed of, in such manner as the Committee may direct.

ARTICLE 56

Forfeiture of things used in connection with things liable to forfeiture

(1) Subject to Article 57 but without prejudice to any other provision of this Law, where any thing has become liable to forfeiture under this Law –

(a) any ship, aircraft, vehicle, animal, container (including any article of passengers’ baggage) or other thing whatsoever which has been used for the carriage, handling, deposit or concealment of the thing so liable to forfeiture, either at a time when it was so liable or for the purposes of the commission of the offence for which it later became so liable; and

(b) any other thing mixed, packed or found with the thing so liable,

shall also be liable to forfeiture.

(2) Where any ship, aircraft, vehicle or animal has become so liable to forfeiture, all tackle, apparel or furniture thereof shall also be liable to forfeiture.

(3) Where any ship or aircraft becomes liable to forfeiture under this Article by reason of having been used in the importation, exportation or carriage of goods contrary to or for the purpose of contravening any prohibition or restriction for the time being in force with respect to those goods, or without payment having been made of, or security given for, any duty payable thereon, the owner and the master or commander shall each be liable to a fine not exceeding level 4 on the standard scale.27

ARTICLE 57

Exemption from forfeiture of ships and aircraft where owner not involved in offence

(1) A ship or aircraft shall not be liable to forfeiture under Article 56 where the owner of such ship or aircraft shows that he did not know and had no reason to suspect that the offence in respect of or in connection with which the forfeiture is claimed was, was being or was likely to be committed unless –

(a) the offence was substantially the object of the voyage or flight during which the offence was committed;

(b) the owner failed to take such steps as were reasonable in the circumstances for him to take to prevent the likelihood of such an offence being committed; or

(c) in relation to a ship, where the offence was committed while that ship was under chase by a ship in the service of Her Majesty or the States after failing to bring to when properly summoned to do so.

(2) The exemption from forfeiture of any ship or aircraft under this Article shall not affect any liability to forfeiture of goods carried therein.

ARTICLE 58

Protection of officers in relation to seizure and detention

(1) Where, in any proceedings for the condemnation of any thing seized as liable to forfeiture under this Law, judgment is given for the claimant, the court may, if it thinks fit, certify that there were reasonable grounds for the seizure.

(2) Where any civil proceedings are brought against the Committee, a Law Officer of the Crown or any person authorized by or under this Law to seize or detain any thing under this Law, on account of the seizure or detention of any thing and judgment is given for the plaintiff, then if either –

(a) a certificate relating to the seizure has been granted under paragraph (1); or

(b) the court is satisfied that there were reasonable grounds for seizing or detaining that thing under this Law,

the plaintiff shall not be entitled to recover any damages or costs in respect of the seizure.

(3) Nothing in paragraph (2) shall affect any right of any person to the return of the thing seized or detained or to compensation for its destruction or any damage to it, including the costs of pursuing that right.

(4) Any certificate under paragraph (1) may be proved by the production of either the original certificate or a certified copy thereof purporting to be signed by the Judicial Greffier.

PART IX

GENERAL OFFENCES AND LEGAL PROCEEDINGS

ARTICLE 59

Untrue declarations, etc

(1) Any person who –

(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Committee or an officer, any declaration or document; or

(b) makes any statement in answer to any question put to him by an officer which he is required by or under this Law or any other enactment to answer,

being a declaration, document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to paragraph (2) –

(i) where he does so knowingly or recklessly, he shall be liable to a fine or to imprisonment for a term not exceeding two years, or to both, and any goods in relation to which the document or statement was made shall be liable to forfeiture; or

(ii) where he does so otherwise than knowingly or recklessly, he shall be liable to a fine not exceeding level 4 on the standard scale.28

(2) Where, by reason of any such declaration, document or statement as is mentioned in paragraph (1), the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the States or may be recovered as a civil debt.

ARTICLE 60

Counterfeiting documents, etc

Any person who –

(a) counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter;

(b) knowingly accepts, receives or uses any such document so counterfeited or falsified;

(d) counterfeits any seal, signature, initials or other mark of, or used by, any officer for –

(i) the verification of such a document;

(ii) the security of goods; or

(iii) any other purpose relating to an assigned matter,

shall be liable to a fine or to imprisonment for a term not exceeding two years, or to both.

ARTICLE 61

Fraudulent evasion of duty, prohibitions and restrictions

(1) Without prejudice to any other provision of this Law, any person who, with intent to defraud the States of any duty payable on any goods, or to evade any prohibition or restriction with respect to any goods –

(a) knowingly acquires possession of such goods –

(i) which have been unlawfully removed from approved premises;

(ii) which are chargeable with a duty which has not been paid; or

(iii) with respect to the importation or exportation of which any prohibition or restriction is for the time being in force by or under this Law or any other enactment; or

(b) is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with such goods,

shall be guilty of an offence.

(2) Without prejudice to any other provision of this Law, any person who is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempted evasion of –

(a) any duty chargeable on the goods;

(b) any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or

shall be guilty of an offence.

(3) Subject to paragraph (4), a person guilty of an offence under this Article shall be liable to a fine, or to imprisonment for a term not exceeding seven years, or to both.

(4) A person guilty of an offence under this Article in connection with a prohibition or restriction on importation or exportation having effect by virtue of Article 4 of the Misuse of Drugs (Jersey) Law 1978,29 shall be liable –

(a) where the goods were a Class A drug, to a fine or to imprisonment for life, or to both;

(b) where the goods were a Class B drug, to a fine or to imprisonment for a term not exceeding fourteen years, or to both; or

(c) where the goods were a Class C drug, to a fine or to imprisonment for a term not exceeding five years, or to both, and in this Article “Class A drug”, “Class B drug” and “Class C drug” have the same meaning as in the Misuse of Drugs (Jersey) Law 1978.30

(5) In any case where a person would, apart from this paragraph, be guilty of –

(a) an offence under this Article in connection with a prohibition or restriction; and

(b) a corresponding offence under the enactment or other instrument imposing the restriction for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence in sub-paragraph (a).

(6) Where a person is guilty of an offence under this Article, the goods in respect of which the offence was committed shall be liable to forfeiture.

ARTICLE 62

General provisions as to offences and penalties

(1) Where –

(a) by virtue of any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any failure to comply with any direction, condition or requirement made, given or imposed thereunder; and

(b) any person is convicted in the same proceedings for more than one such offence, or failure,

that person shall be liable to that punishment for each offence or failure of which he is so convicted.

(2) Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.

(3) Where an offence under any enactment relating to an assigned matter which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

(4) Where in any proceedings for an offence under this Law any question arises as to the duty or the rate of duty chargeable on any imported goods, and it is not possible to ascertain the relevant time of importation in accordance with Article 3, that duty or rate shall be determined as if the goods had been imported at the time when the proceedings were commenced.

ARTICLE 63

Accessories and abettors

Any person who aids, abets, counsels, or procures the commission of an offence under this Law shall be liable to be dealt with, tried and punished as a principal offender.

ARTICLE 64

Legal proceedings

(1) Where liability for any offence under this Law is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any fine and may be proceeded against jointly or severally.

(2) In any proceedings for an offence or for the condemnation of any thing forfeited under this Law, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.

ARTICLE 65

Power of Agent to levy penalty

(1) Where the Agent of the Impôts considers that a person has committed an offence under this Law in relation to the importation or exportation of goods, he may, instead of referring the matter to a Connétable or Centenier with a view to such person being prosecuted for that offence, accept such sum by way of a penalty, not exceeding three times the level of duty payable or the value of the goods, whichever is the greater, as the Agent of the Impôts considers appropriate.

(2) The fact that a person has paid a penalty under paragraph (1) shall not affect the right of the Attorney General to prosecute that person for any offence under this Law or to direct that he be so prosecuted.

(3) Where a person has paid a penalty under paragraph (1) in relation to an offence for which he is subsequently prosecuted, the amount of such penalty shall be refunded.

ARTICLE 66

Proof of certain documents

(1) Any document purporting to be signed –

(a) by order of the Committee;

(b) by any person with the authority of the Committee;

(d) by the order of the Agent of the Impôts or any other person with his authority,

shall, until the contrary is proved, be deemed to have been so signed and to be made and issued by the Committee or the Agent of the Impôts as the case may be, and may be proved by the production of a copy thereof purporting to be so signed.

(2) A photograph of any document delivered to the Committee or the Agent of the Impôts for any customs or excise purpose and certified by the Agent of the Impôts to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

ARTICLE 67

Proof of certain other matters

(1) An averment in any process in proceedings under this Law –

(a) that any person is or was an officer or a police officer;

(b) that any person is or was appointed or authorized by the Committee or the Agent of the Impôts to discharge, or was engaged by the orders or with the concurrence of the Committee or the Agent of the Impôts in the discharge of, any duty;

(c) that the Committee or the Agent of the Impôts has or has not been satisfied as to any matter as to which it or he are required by any provision of this Law to be satisfied; or

(d) that any goods thrown overboard, staved or destroyed were so dealt with in order to prevent or avoid their seizure,

shall, until the contrary is proved, be sufficient evidence of the matter in question.

(2) Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not –

(a) any duty has been paid or secured in respect of any goods;

(b) any goods or other things whatsoever are of the description or nature alleged in the proceedings;

(d) any goods have been lawfully loaded into any ship or aircraft or lawfully exported or were lawfully waterborne;

(e) any goods were lawfully brought to any place for the purpose of being loaded into any ship or aircraft or exported; or

(f) any goods are or were subject to any prohibition of or restriction on their importation or exportation,

then, where those proceedings are brought by or against the Committee, a Law Officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under this Law, the burden of proof shall lie upon the other party to the proceedings.

PART X

MISCELLANEOUS

ARTICLE 68

Review of decisions

(1) Any person aggrieved by a decision to which this Article applies may, within one month of such decision being communicated to him, apply to have it reviewed –

(a) in the case of a decision made by the Agent of the Impôts (including a review of a decision under sub-paragraph (b)), by the Committee; or

(b) in the case of a decision made by any other officer, by the Agent of the Impôts.

(2) A review under this Article shall be completed within one month of receipt of the application for a review in the case of a review by the Agent of the Impôts or within two months of such receipt in the case of a review by the Committee.

(3) A decision to which this Article applies shall not be suspended pending review of that decision unless the Agent of the Impôts or the Committee directs otherwise.

(4) On completing a review under this Article the Agent of the Impôts or the Committee as the case may be shall either –

(a) confirm the decision; or

(b) rescind or vary the decision and take such further steps (if any) as he or it may consider appropriate.

(5) This Article applies to any decision of an officer which –

(a) affects the liability of any person to pay any duty;

(b) affects the eligibility of any person to any relief from or repayment of any duty;

(c) imposes or applies any conditions, limitations, restrictions, prohibitions or other requirements under any provision of this Law; or

(d) is otherwise made for the purpose of implementing any provision of the Communities relating to customs matters which is applicable in the Bailiwick.

ARTICLE 69

Bonds and security

(1) Without prejudice to any express requirement as to security contained in this Law, the Committee or Agent of the Impôts may, if either thinks fit, require any person to give security by bond or otherwise for the observance of any condition in connection with customs or excise.

(2) Any bond taken for the purposes of any assigned matter –

(a) shall be taken on behalf of the States;

(b) shall be valid notwithstanding that it is entered into by a person who has not yet reached the age of majority; and

ARTICLE 70

Agents

(1) Subject to paragraph (2), any person transacting any business relating to an assigned matter may act through an agent.

(2) An officer may, on the authority of the Agent of the Impôts –

(a) refuse to deal with an agent; or

(b) refuse to deal with an agent unless he produces written authority of his principal in such form as the Agent of the Impôts may direct.

ARTICLE 71

Rewards

Subject to any direction of the Committee as to amount, where any service in relation to an assigned matter appears to the Agent of the Impôts to merit reward, he may, in his absolute discretion, pay a reward to any person rendering such service.

ARTICLE 72

Orders

(1) The Committee may by Order make provision for the purpose of carrying this Law into effect and in particular, but without prejudice to the generality of the foregoing, for prescribing any matter which may be prescribed under this Law.

(2) An Order made under this Law may –

(a) make different provisions in relation to different cases or circumstances; and

(b) contain such transitional, consequential, incidental or supplementary provisions as the Committee may consider to be necessary or expedient.

(3) The Subordinate Legislation (Jersey) Law 196031 shall apply to Orders made under this Law.

ARTICLE 73

Repeals and consequential amendments of other enactments

The enactments specified in Part I of the Fourth Schedule are repealed or revoked to the extent indicated in that Part and the enactments specified in Part II of that Schedule are amended in accordance with the provisions of that Part.

ARTICLE 74

Short title and commencement

This Law may be cited as the Customs and Excise (Jersey) Law 1999 and shall come into force on such day as the States may by Act appoint and different days may be appointed for different provisions or different purposes of this Law.

C.M. NEWCOMBE

Deputy Greffier of the States.

FIRST SCHEDULE

EXCISE DUTIES

PART I

(Article 2)

STRENGTH OF LIQUOR

1. Subject to paragraphs 2 and 3, the strength of any liquor shall be determined as follows –

(a) a representative sample shall be taken and, after first being cleared of any sediment or gas by filtration in an approved manner, a definite quantity thereof by measure at the temperature of 20 degrees Celsius shall be distilled;

(b) the distillate shall be made up at the temperature of 20 degrees Celsius with distilled water to the original measure of the quantity before distillation;

(c) the strength of the distillate so made up shall be ascertained by determining its density in air at the temperature of 20 degrees Celsius by means of an approved hydrometer used in an approved manner; and

(d) the strength of the liquor shall be taken to be the percentage of alcohol by volume in an approved alcohol table which corresponds to the density determined as above except that where the density so determined is between two consecutive numbers in the table the strength shall be determined by linear interpolation.

2. Where the result ascertained by the method specified in paragraph 1 is rendered inaccurate by substances other than alcohol, that method shall be adjusted in such manner as may be approved by the Committee for the purpose of producing an accurate result.

3. Save as the Committee may otherwise allow, the strength of any liquor shall be the strength as ascertained according to this Part of this Schedule, but where the strength has not been so ascertained it shall be –

(a) the strength ascertained by reference to information on the label of the container of the liquor; or

(b) the strength ascertained by reference to information on any invoice, delivery note, production record or similar document in relation to the liquor,

whichever is the greater.

PART II

(Article 38)

GOODS CHARGEABLE WITH EXCISE DUTY AND RATES OF DUTY

Spirits

1. There shall be charged on all spirits imported into or distilled or produced in the Bailiwick excise duty at the rate of £14.79 per litre of alcohol.

Wines

2. There shall be charged on all wines imported into or produced or manufactured in the Bailiwick excise duty at the following rates –

Strength of wines	Rate per hectolitre
Wines exceeding 1.2 per cent volume but not exceeding 5.5 per cent volume	£26.95
Wines exceeding 5.5 per cent volume but not exceeding 15 per cent volume	£90.81
Wines exceeding 15 per cent volume but not exceeding 22 per cent volume	£111.28
	Rate per litre of alcohol
Wines exceeding 22 per cent volume	£14.79.

Beer

3. There shall be charged –

(a) on all beer produced by a small independent brewer which is imported into or manufactured in the Bailiwick excise duty at the rate of –

(i) £15.60 per hectolitre of beer not exceeding 4.9 per cent volume; and

(ii) £21.25 per hectolitre of beer exceeding 4.9 per cent volume; and

(b) on all other beer imported into or manufactured in the Bailiwick excise duty at the rate of –

(i) £20.21 per hectolitre of beer not exceeding 4.9 per cent volume; and

(ii) £26.95 per hectolitre of beer exceeding 4.9 per cent volume.

Other alcoholic beverages

4. There shall be charged on the following alcoholic beverages imported into or produced or manufactured in the Bailiwick –

(a) cider; and

(b) any other alcoholic beverage which is not wines or beer and which has a strength exceeding 1.2 per cent volume but not exceeding 5.5 per cent volume,

excise duty at the rate of £26.95 per hectolitre.

Tobacco

5. There shall be charged on all tobacco imported into or grown, produced or manufactured in the Bailiwick excise duty at the following rate –

(a)	on unprocessed tobacco	£55.93 per kilogramme
(b)	on cigars	£60.52 per kilogramme
(c)	on cigarettes	£75.68 per kilogramme
(d)	on hand-rolling tobacco	£64.32 per kilogramme
(e)	on other types of processed tobacco not included in paragraphs (b) to (d)	£58.57 per kilogramme.

Hydrocarbon oil

6.-(1) There shall be charged on hydrocarbon oil imported or delivered into or produced in the Bailiwick excise duty at the following rate –

(a)	on higher octane unleaded petrol	£21.20 per hectolitre
(b)	on all other unleaded petrol	£19.70 per hectolitre
(c)	on leaded petrol	£21.70 per hectolitre
(d)	on other types of hydrocarbon oil	£19.70 per hectolitre.

(2) For the purposes of this paragraph unleaded petrol is “higher octane” if its research octane number is not less than 96 and its motor octane number is not less than 86.

SECOND SCHEDULE

OATHS OF OFFICE

(Article 4)

Form of Oath to be taken by the Agent of the Impôts and all Deputy Agents of the Impôts

You swear and promise before God that you will well and faithfully discharge the duties of [Agent of the Impôts][Deputy Agent of the Impôts] in accordance with the laws relating to customs and excise without fear or favour and that you will not disclose any information which may come to your knowledge in the performance of those duties except in so far as the law requires or authorizes you so to do.

Form of Oath to be taken by other officers of the Impôts

You swear and promise before God that you will well and faithfully discharge the duties of an officer of the Impôts in accordance with the laws relating to customs and excise without fear or favour and that you will not disclose any information which may come to your knowledge in the performance of those duties except in so far as the law requires or authorizes you so to do.

THIRD SCHEDULE

FORFEITURE

(Article 55)

Notice of seizure

1.-(1) Save as provided by sub-paragraph (2), the Committee or the Agent of the Impôts shall give notice of the seizure of any thing as liable to forfeiture and of the grounds for that seizure to any person known to be an owner of that thing.

(2) The requirements of sub-paragraph (1) shall not apply if the seizure was made in the presence –

(a) of the person whose offence or suspected offence occasioned the seizure;

(b) of the owner or any of the owners of the thing seized or his servant or agent; or

(3) Notice under sub-paragraph (1) shall be given in writing and shall be deemed to have been duly served on the person concerned –

(a) if delivered to him personally; or

(b) if addressed to him and left or forwarded by post to him at his usual or last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or

(c) where he has no address within the Bailiwick, or his address is unknown, by publication of notice of seizure in the Jersey Gazette.

Notice of claim

2.-(1) Any person claiming that any thing seized as liable to forfeiture is not so liable shall, within one month of the date of the notice of seizure or, where no notice under paragraph 1 has been served on him, within one month of the date of the seizure, give notice of his claim in writing to the Committee or the Agent of the Impôts as the case may be.

(2) Any notice under sub-paragraph (1) shall specify the name and address of the claimant and the advocate or solicitor (if any) in the Bailiwick authorized to accept service of process and to act on behalf of the claimant.

(3) Service of process upon an advocate or solicitor so specified shall be deemed to be proper service upon the claimant.

Condemnation

3.-(1) If on the expiration of the relevant notice period under paragraph 2, notice has not been given or does not comply with all the requirements of that paragraph, the thing in question shall be deemed to have been duly condemned as forfeited.

(2) Where notice is duly given in accordance with paragraph 2, the Committee or the Agent of the Impôts shall take proceedings for the condemnation of the thing in question and if the court is satisfied that the thing was at the time of seizure liable to forfeiture the court shall condemn it as forfeited.

(3) Without prejudice to any delivery up or sale under sub-paragraph (1) of paragraph 6, forfeiture under this paragraph shall have effect as from the date when the liability to forfeiture arose.

Proceedings for condemnation by court

4.-(1) Proceedings for condemnation shall be civil proceedings and may be instituted –

(a) in the Petty Debts Court where the value of the thing liable to forfeiture excluding any duty payable thereon does not exceed the maximum amount of a debt recoverable in that court; or

(b) the Royal Court in any other case.

(2) In any proceedings for condemnation –

(a) the claimant or his advocate or solicitor shall make oath that the thing seized was, or was to the best of his knowledge and belief, the property of the claimant at the time of the seizure:

(b) the claimant shall, where such proceedings are instituted in the Royal Court, give such security for costs of the proceedings as that court may determine; and

(3) An appeal by either party shall lie from a decision on a question of forfeiture under this paragraph of the Petty Debts Court to the Royal Court and any thing which is the subject of such an appeal shall, pending the final determination of the matter, remain in the custody of the Committee or the Agent of the Impôts as the case may be.

Provisions as to proof

5. In any proceedings under this Schedule –

(a) the fact, form and manner of the seizure shall be taken to have been as set forth in the process without any further evidence thereof, unless the contrary is proved; and

(b) the condemnation by a court of any thing as forfeited may be proved by the production either of the order of condemnation or of a certified copy thereof signed by the Judicial Greffier.

Special provisions as to certain claimants

6. For the purposes of any claim to, or proceedings for the condemnation of, any thing, where that thing is at the time of seizure the property of a body corporate, of two or more partners or of six or more persons, the oath required by this Schedule to be taken and any other thing required by this Schedule or by any rules of the court to be done by, or by any person authorized by, the claimant or owner may be taken or done by, or by any other person authorized by –

(a) where the owner is a body corporate, the secretary or some duly authorized officer of that body;

(b) where the owners are in partnership, any one of those owners;

(c) where the owners are six or more persons who are not in partnership, any two of those persons on behalf of themselves and their co-owners.

Power to deal with seizures before condemnation

7.-(1) Where any thing has been seized as liable to forfeiture, the Agent of the Impôts may at any time if he thinks fit and notwithstanding that the thing has not yet been deemed to have been condemned as forfeited –

(a) deliver it up to any claimant upon his paying such sum as the Agent of the Impôts thinks proper, not exceeding the value it or he places on the thing, including any duty chargeable thereon which has not been paid; or

(b) if the thing seized is a living creature or is, in the opinion the Agent of the Impôts, of a perishable nature, sell, destroy or dispose of it as he thinks fit.

(2) If, where any thing is delivered up or disposed of under sub-paragraph (1), it is held in proceedings taken under this Schedule that the thing was not liable to forfeiture at the time of its seizure, the Agent of the Impôts shall, subject to any deduction allowed under sub-paragraph (3), on demand by the claimant tender to him –

(a) an amount equal to any sum paid by him under clause (a) of sub-paragraph (1); or

(b) where the thing has been sold an amount equal to the proceeds of sale; or

(c) where the thing has been destroyed or disposed of otherwise than by sale, its replacement value at the time of seizure.

(3) Where the amount tendered under sub-paragraph (2) includes any sum on account of any duty chargeable on the thing which had not been paid before its seizure the Agent of the Impôts may deduct so much of that amount as represents that duty.

(4) If the claimant accepts any amount tendered to him under sub-paragraph (2), he shall not be entitled to maintain any action on account of the seizure, detention, sale or disposal of the thing.

Power of Committee to restore property

8. The Committee may, if it thinks fit, restore any thing –

(a) seized; or

(b) except by order of a court in criminal proceedings, forfeited,

under this Law, subject to any conditions it considers appropriate.

FOURTH SCHEDULE

REPEALS AND AMENDMENTS OF OTHER ENACTMENTS

(Article 73)

PART I

REPEALS

1. The following Laws are repealed –

Loi (1845) sur la régie des impôts32

Loi (1860) sur les distilleries33

Loi (1890) touchant les impôts sur les liqueurs spiritueuses (Colis postaux)34

Loi (1902) touchant les Impôts sur les Vins (Retour d’Impôt)35

Loi (1918) exemptant le gouvernement de Sa Majesté des impôts sur les vins et spiritueux36

Loi (1926) sur l’importation de porto et de madère37

Import Duties (Jersey) Law 193238

Loi (1934) sur la régie et le mode de perception de l’impôt sur le tabac39

Loi (1934) concernant l’impôt sur la bière40

Loi (1937) sur la perception d’un impôt sur le tabac41

Loi (1937) sur la perception d’un impôt sur la bière42

Loi (1940) autorisant la perception d’un impôt sur certaines huiles et essences43

Revenue Duty on Oils and Spirits (Administration) (Jersey) Law 194044

Import and Export (Control) (Jersey) Law 194645

European Free Trade Association (Jersey) Law 196046

Customs and Excise (General Provisions) (Jersey) Law 197247

Wines and Spirits (Revenue Duties) (Jersey) Law 197348

Finance (No. 2) (Jersey) Law 197549

Loi (1979) (Amendement) autorisant la perception d’un impôt sur certaines huiles et essences50

Customs and Excise (General Provisions) (Amendment) (Jersey) Law 198751

Finance (No. 2) (Jersey) Law 198952

Customs and Excise (General Provisions) (Amendment No. 2) (Jersey) Law 199153

Finance (No. 3) (Jersey) Law 1995.54

2. The Laws listed in the first column of the following table are repealed to the extent described in the second column of the table –

Finance (Jersey) Law 196455	Article 1 Schedule
Finance (Jersey) Law 196556	Articles 1, 7 to 12 Schedule
Finance (Jersey) Law 196757	Article 1 Schedule
Finance (Jersey) Law 196858	Article 1 Schedule
Post Office (Jersey) Law 196959	Articles 15 and 16
Finance (Jersey) Law 197160	Articles 1, 7 to 15 Schedule
Finance (Jersey) Law 197261	Articles 1, 4 to 15 Schedule
Finance (Jersey) Law 197362	Articles 1, 9 to 13 Schedule
European Communities (Jersey) Law 197363	Articles 4 and 5 Definition of “Community customs duty”
Finance (Jersey) Law 197464	Article 1 Schedule
Finance (Jersey) Law 197565	Articles 1, 11 to 19 Schedule
Finance (Jersey) Law 197666	Article 1 Schedule
Misuse of Drugs (Jersey) Law 197867	Article 27
Finance (Jersey) Law 197868	Articles 1 and 13 Schedule
Finance (No. 2) (Jersey) Law 197869	Article 1 Schedule
Finance (Jersey) Law 197970	Article 1 Schedule
Finance (Jersey) Law 198071	Article 1 Schedule
Finance (Jersey) Law 198172	Articles 1, 14 to 24 Article 25(1)(b) First Schedule Second Schedule Third Schedule
Finance (Jersey) Law 198273	Article 1 Schedule
Finance (Jersey) Law 198374	Article 1 Schedule
Finance (Jersey) Law 198475	Article 1 Schedule
Finance (Jersey) Law 198676	Articles 1, 8 and 9 First Schedule Second Schedule
Finance (No. 2) (Jersey) Law 198677	Articles 1, 7 to 12 First Schedule Second Schedule
Finance (Jersey) Law 198778	Articles 1, 9 to 14 First Schedule Second Schedule
Finance (Jersey) Law 198879	Articles 1, 5 to 10 First Schedule Second Schedule
Finance (Jersey) Law 198980	Articles 1, 9 to 14 First Schedule Second Schedule
Finance (Jersey) Law 199081	Articles 1, 14 to 22 First Schedule Second Schedule
Finance (Jersey) Law 199182	Articles 1, 9 to 14 First Schedule Second Schedule
Finance (Jersey) Law 199283	Articles 1, 9 to 16 First Schedule Second Schedule
Finance (Jersey) Law 199584	Articles 1, 9 to 12 First Schedule
Finance (No. 2) (Jersey) Law 199585	Articles 1, 9 to 17 First Schedule Second Schedule
Finance (No. 4) (Jersey) Law 199586	Articles 1, 21 to 25 Schedule
Finance (Jersey) Law 199687	Articles 1, 15 to 21 Schedule
Drug Trafficking (Miscellaneous Provisions) (Jersey) Law 199688	Article 5
Finance (Jersey) Law 199789	Articles 1, 9 to 16 First Schedule Second Schedule
Finance (Jersey) Law 199890	Articles 1, 11 to 18 First Schedule Second Schedule

PART II

AMENDMENTS OF OTHER ENACTMENTS

1. In paragraph (1) of Article 1 of the Post Office (Jersey) Law 196991 for the definition of “officer of the Impôts” there shall be substituted the following definition –

“ ‘Officer of the Impôts’ means an officer within the meaning of the Customs and Excise (Jersey) Law 1999;”.

2. In the definition of “intoxicating liquor” in paragraph (1) of Article 1 of the Licensing (Jersey) Law 1974,92 for the words “Article 2 of the Wines and Spirits (Revenue Duties) (Jersey) Law 1973” there shall be substituted the words “Article 2 of the Customs and Excise (Jersey) Law 1999”.

3. In the definition of “Customs and Excise Law” in paragraph (1) of Article 1 the Misuse of Drugs (Jersey) Law 1978,93 for the words “Customs and Excise (General Provisions) (Jersey) Law 1972” there shall be substituted the words “Customs and Excise (Jersey) Law 1999”.

4. In paragraph (1) of Article 1 of the Drug Trafficking Offences (Jersey) Law 198894 –

(a) in the definition of “drug trafficking offence” for paragraph (c) there shall be substituted the following paragraph –

“(c) an offence under Article 61 of the Customs and Excise (Jersey) Law 1999 in connection with a prohibition or restriction on importation or exportation having effect by virtue of Article 4 of the Misuse of Drugs (Jersey) Law 1978 or of Article 16 of this Law;”; and

(b) in the definition of “police officer” for the words “Customs and Excise (General Provisions) (Jersey) Law 1972” there shall be substituted the words “Customs and Excise (Jersey) Law 1999”.

5. In the definition of “Customs and Excise Law” in paragraph (1) of Article 1 of the Radio Equipment (Jersey) Law 1997,95 for the words “Customs and Excise (General Provisions) (Jersey) Law 1972” there shall be substituted the words “Customs and Excise (Jersey) Law 1999”.

1 Tome VIII, page 69, and Volume 1990–1991, page 411.

2 Volume 1973–1974, page 97, Volume 1979–1981, page 333, Volume 1986–1987, page 399, Volume 1992–1993, page 265, Volume 1996–1997, page 4, and R & O 7452, 8754 and 8930

3 Tome VIII, page 9.

4 Volume 1973–1974, page 375, and Volume 1982–1983, page 55.

5 Volume 1968–1969, page 438.

6 Volume 1968–1969, page 431, Volume 1973–1974, page 108, and Volume 1992–1993, page 457.

7 Volume 1973–1974, page 97, Volume 1979–1981, page 333, Volume 1986–1987, page 399, Volume 1992–1993, page 265, Volume 1996–1997, page 4, and R & Os 7452, 8754 and 8930.

8 Tome VIII, page 319, and R & O 9198.

9 Volume 1992–1993, page 437.

10 Volume 1992–1993, page 437.

11 Volume 1992–1993, page 437.

12 Volume 1992–1993, page 437.

13 Volume 1992–1993, page 437.

14 Volume 1992–1993, page 437.

15 Volume 1992–1993, page 437.

16 Volume 1992–1993, page 437.

17 Volume 1992–1993, page 437.

18 Volume 1992–1993, page 437.

19 Volume 1992–1993, page 437.

20 Volume 1992–1993, page 437.

21 Volume 1992–1993, page 437.

22 Volume 1992–1993, page 437.

23 Volume 1992–1993, page 437.

24 Volume 1992–1993, page 437.

25 Volume 1992–1993, page 437.

26 Volume 1992–1993, page 437.

27 Volume 1992–1993, page 437.

28 Volume 1992–1993, page 437.

29 Volume 1975–1978, page 452.

30 Volume 1975–1978, page 449, Volume 1982–1983, page 157, Volume 1988–1989, page 292, Volume 1996–1997, page 424, and R & Os 6779, 7458, 7866, 8067 and 8245.

31 Tome VIII, page 849.

32 Tomes I–III, page 152.

33 Tomes I–III, page 212.

34 Tomes IV–VI, page 94.

35 Tomes IV–VI, page 206.

36 Tomes IV–VI, page 500.

37 Tomes IV–VI, page 587.

38 Tome VII, page 42.

39 Tome VII, page 88.

40 Tome VII, page 97.

41 Tome VII, page 213.

42 Tome VII, page 216.

43 Tome VII, page 320.

44 Tome VII, page 323.

45 Tome VII, page 338.

46 Tome VIII, page 823.

47 Volume 1970–1972, page 451.

48 Volume 1973–1974, page 39.

49 Volume 1975–1978, page 59.

50 Volume 1979–1981, page 185.

51 Volume 1986–1987, page 313.

52 Volume 1988–1989, page 509.

53 Volume 1990–1991, page 469.

54 Volume 1994–1995, page 243.

55 Volume 1963–1965, pages 177 and 180.

56 Volume 1963–1965, pages 453 and 455 to 459.

57 Volume 1966–1967, pages 419 and 423.

58 Volume 1968–1969, pages 37 and 40.

59 Volume 1968–1969, pages 448 and 449.

60 Volume 1970–1972, pages 203 and 205 to 208.

61 Volume 1970–1972, pages 381 to 385.

62 Volume 1973–1974, pages 207 to 210.

63 Volume 1973–1974, pages 97, 100 and 103.

64 Volume 1973–1974, pages 207 and 210.

65 Volume 1975–1978, pages 19 and 21 to 24.

66 Volume 1975–1978, pages 147 and 150.

67 Volume 1975–1978, page 467, and Volume 1996–1997, page 428.

68 Volume 1979–1981, pages 15, 18 and 19.

69 Volume 1979–1981, pages 21 and 23.

70 Volume 1979–1981, pages 161 and 164.

71 Volume 1979–1981, pages 285 and 288.

72 Volume 1979–1981, pages 387 and 390 to 398.

73 Volume 1982–1983, pages 45 and 50.

74 Volume 1982–1983, pages 269 and 276.

75 Volume 1984–1985, pages 75 and 80.

76 Volume 1986–1987, pages 191 and 202 to 205.

77 Volume 1986–1987, pages 207 and 219 to 224.

78 Volume 1986–1987, pages 295 and 306 to 311.

79 Volume 1988–1989, pages 221 and 226 to 230.

80 Volume 1988–1989, pages 379, 389, 390 and 392 to 394.

81 Volume 1990–1991, pages 95 and 106 to 112.

82 Volume 1990–1991, pages 431 and 436 to 440.

83 Volume 1992–1993, pages 35 and 43 to 48.

84 Volume 1994–1995, pages 219 and 228 to 230.

85 Volume 1994–1995, pages 231 and 235 to 242.

86 Volume 1994–1995, pages 365 and 376 to 378.

87 Volume 1996–1997, pages 263 and 272 to 277.

88 Volume 1996–1997, page 428.

89 Volume 1996–1997, pages 651 and 656 to 662.

90 This Law currently awaits Privy Council sanction.

91 Volume 1968–1969, page 433.

92 Volume 1973–1974, page 277, and Volume 1979–1981, page 395.

93 Volume 1975–1978, page 449.

94 Volume 1988–1989, pages 261 and 262, and Volume 1996–1997, page 431.

95 Volume 1996–1997, page 627.

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Customs and Excise (Jersey) Law 1999