Customs and Excise
(Retention of Records) (Amendment) (Jersey) Order 2022
Made 27th April 2022
Coming into force 25th May 2022
1 Customs and Excise (Jersey)
Law 1999 amended
This Order amends the Customs and Excise (Jersey) Law 1999.
2 Article 25 (entry of
goods on importation) amended
For paragraph (5) there is
substituted –
“(5) Any person concerned with the importation of
goods to which paragraph (1) relates must retain any information relating
to the goods, in a form directed by the Agent of the Impôts,
for a period of –
(a) 6
years beginning with the date of the importation of the goods; or
(b) less
than 6 years after the importation of the goods that the Agent of the Impôts directs in a particular case or for a particular
class of cases.
(5A) Any person concerned with the importation of
goods to which paragraph (1) relates must, where required to by the Agent of
the Impôts, furnish the information referred to in paragraph
(5) to the Agent.”.
3 Article 35 (entry
outwards of certain goods) amended
For paragraph (5) there is
substituted –
“(5) Any person concerned with the exportation of
goods to which paragraph (1) relates must retain any information relating
to the goods, in a form directed by the Agent of the Impôts,
for a period of –
(a) 6
years beginning with the date of the exportation of the goods; or
(b) less
than 6 years after the exportation of the goods that the Agent of the Impôts directs in a particular case or for a particular
class of cases.
(5A) Any person concerned with the exportation of
goods to which paragraph (1) relates must, where required to by the Agent of
the Impôts, furnish the information referred to in paragraph
(5) to the Agent.
(5B) A person who fails to comply with paragraph
(5) or (5A) commits an offence and is liable to a fine.”.
4 Citation and commencement
This Order may be cited as the Customs and Excise (Retention of
Records) (Amendment) (Jersey) Order 2022 and comes into force 28 days after it
is made.
Deputy G.C.U. Guida of St.
Lawrence
Minister for Home Affairs