EU Legislation
(Customs Union, Import and Export Control) (Jersey) Regulations 2018
Made 6th December 2018
Coming into force 13th
December 2018
THE STATES have made these Regulations under Articles 5A, 5B and 6A of the
European Union Legislation (Implementation) (Jersey) Law 2014[1] –
1 Interpretation
(1) In
these Regulations –
“1999 Law” means the Customs and Excise (Jersey) Law 1999[2];
“Jersey arrangement” means an arrangement, within the
meaning of section 31 of the TCTA, recording the commitments of the
Government of the United Kingdom and the Government of Jersey in relation to a
customs union between the United Kingdom and the Crown Dependencies;
“TCTA” means the Taxation (Cross-border Trade) Act 2018
of the United Kingdom.
(2) Unless
otherwise indicated, an expression used in these Regulations and also used in the
Jersey arrangement has the same meaning for the purposes of these Regulations
as the meaning that the expression has in the Jersey arrangement.
2 1999 Law amended
(1) Article 6
of the 1999 Law is amended in accordance with this Article.
(2) For
the heading to Article 6 there is substituted –
“EU
and British Islands customs requirements”.
(3) After
Article 6(1) there is inserted –
“(1A) The powers of the Agent of the Impôts
conferred by paragraphs (2) and (3) are exercisable for the purposes of
implementing –
(a) the arrangements for Jersey which are set
out in the Treaties;
(b) a Jersey arrangement, within the meaning of
the EU Legislation (Customs Union, Import and Export Control) (Jersey)
Regulations 2018[3];
(c) such provision as may be made by Orders
under those Regulations.”.
(4) In Article 6(2) –
(a) for
“For the purpose of implementing the arrangements for Jersey set out in
the Treaties, the” there is substituted “The”;
(b) in
sub-paragraph (b) after “EU” there is inserted “or
United Kingdom”;
(c) for
sub-paragraph (c) there is substituted –
“(c) may give effect to
arrangements made –
(i) between
member States, between member States and the United Kingdom, or between Jersey
and the United Kingdom (in each case, with or without other countries or
territories),
(ii) for
securing, by the exchange of information or otherwise, the due administration
of customs laws, and the prevention or detection of fraud or of evasion of such
laws.”.
(5) In Article 6(3) –
(a) for
“into or from the EU” there is substituted “into or from the
EU or the British Islands”;
(b) in
sub-paragraph (a) for “provision of the EU” there is substituted
“provision, of or under the arrangements mentioned in paragraph (1A)(a)
or (b),”.
(6) In Article 6(4) –
(a) for
“the arrangements for Jersey set out in the Treaties” there is substituted
“any arrangement falling within paragraph (1A)(a), (1A)(b) or (2)(c)”;
and
(b) at
the end there is inserted “or any enactment, other than the Human Rights
(Jersey) Law 2000[4].”.
(7) For
Article 6(5) there is substituted –
“(5) An Order under this Article
may, in particular and without derogation to the power conferred by paragraph (4),
make provision for the purposes of –
(a) applying, and maintaining consistency with,
customs tariffs and customs laws of the United Kingdom; and
(b) maintaining a system of customs control of
ships, aircraft, goods, passengers and crew similar to that of the United
Kingdom,
and may make all such further
provision (by way of transitional, consequential, incidental, supplementary or
savings provision) as may be considered necessary or expedient.
(6) But the provision which may be made by an Order
under this Article does not include provision –
(a) imposing or increasing taxation;
(b) imposing a penalty of imprisonment for more
than 2 years for a criminal offence; or
(c) taking effect from a date earlier than the
making of the Order.
(7) A person who fails to comply with this
Article or an Order made under this Article is liable, in the absence of any
provision to contrary effect in the Order, to a fine and to imprisonment for a
term not exceeding 2 years.”.
3 Orders in relation to customs and excise matters
(1) The
appropriate Minister may by Order make provision, subject to and in accordance
with this Regulation, for the purposes of –
(a) implementation
of a Jersey arrangement, including in particular –
(i) applying, and
maintaining consistency with, the Customs Tariff,
(ii) compliance with
relevant international obligations,
(iii) maintaining
correspondence with Customs Law of the United Kingdom, and
(iv) maintaining a system of
customs control of ships, aircraft, goods, passengers and crew similar to that
of the United Kingdom;
(b) application
to Jersey, and implementation of, any provision of the Guernsey arrangement or of
the Isle of Man arrangement which does not otherwise apply;
(c) without
prejudice to sub-paragraph (a), making, in the absence of any Jersey
arrangement, any such provision as may be made under clauses (i) to (iv)
of that sub-paragraph;
(d) without
prejudice to sub-paragraph (a), making such provision as may be
appropriate to prevent or remedy any breach, arising from a relevant change, of
an international obligation that applies or extends to Jersey and relates to
customs matters;
(e) making
such similar provision, in relation to domestic goods within the meaning given
to that expression by section 33 of the TCTA, as may be made under
subsection (8) of that section.
(2) The
provision which may be made by Orders under this Regulation includes provision –
(a) amending
any enactment, including any Law other than the European Union Legislation
(Implementation) (Jersey) Law 2014[5] or the Human Rights (Jersey)
Law 2000[6];
(b) made
by reference to or by incorporation (whether by reference, annexation or
otherwise) of any provision of the TCTA or of Regulations (a “UK
provision”) made under it –
(i) to such extent
and subject to such exceptions, adaptations and modifications as may be
specified in the Order concerned, and
(ii) including, where
it is considered necessary or expedient to do so, provision that a reference to
the UK provision is to be read as a reference to that provision as amended,
substituted, extended or applied from time to time;
(c) making
provision equivalent to any Order in Council of the United Kingdom made under
the TCTA;
(d) treating
anything done (including the making of any agreement, or the acceptance of any
international obligation) by the government of a country or territory as if
done by the Government of Jersey;
(e) applying
or replicating, with or without modifications, provision relating to import or
excise duty (or any duty of a country or territory, however described, of a
similar character to import or excise duty) as that provision has effect from
time to time;
(f) containing
whatever may be considered necessary or expedient by way of transitional,
consequential, incidental, supplementary or savings provision.
(3) Before
making an Order for any purpose under this Regulation, the appropriate Minister
proposing to do so must consult –
(a) the
Agent of the Impôts; and
(b) any
other appropriate Minister having responsibility for matters to which the Order
relates.
(4) In
any proceedings before a court relating to, or arising out of, an Order under this
Regulation or under Article 6 of the 1999 Law, the court must, when
interpreting a provision of that Order that corresponds to a provision of
Customs Law of the United Kingdom, have due regard to any relevant decision of
a court of the United Kingdom.
(5) The
powers of an appropriate Minister under this Regulation are exercisable in
addition to, and without derogation from, the powers of the Minister under Article 6
of the 1999 Law to make Orders in relation to such arrangements as
described in paragraph (2) of that Article.
(6) In
this Regulation –
“appropriate Minister” means –
(a) for
the purposes of an Order relating primarily to taxation or excise duty (other
than one to which sub-paragraph (c) applies), the Minister for Treasury
and Resources;
(b) for
the purposes of an Order relating primarily to the implementation of any
international obligation, the Minister for External Relations;
(c) for
the purposes of an Order relating primarily to impôts and the control of
imports and exports, or making general provision in relation to customs and
excise, the Minister for Home Affairs; or
(d) for
the purposes of any Order, the Chief Minister;
“excise duty” means duty charged under Part 6 of
the 1999 Law;
“Guernsey arrangement” means an arrangement, within the
meaning of section 31 of the TCTA, recording the commitments of the
Government of the United Kingdom and the Government of Guernsey in relation to
a customs union;
“import duty” means any duty imposed by the 1999 Law
on goods imported into, exported from or grown, produced or manufactured in
Jersey, and includes both customs and excise duty;
“Isle of Man arrangement” means an arrangement, within
the meaning of section 31 of the TCTA, recording the commitments of the
Government of the United Kingdom and the Government of Isle of Man in relation
to a customs union.
4 Citation
and commencement
These Regulations may be cited as the EU Legislation (Customs Union,
Import and Export Control) (Jersey) Regulations 2018 and come into force 7 days
after the day on which they are made.
l.-m. hart
Deputy Greffier of the States