Excise Duty (Relief
and Drawback) (Jersey) Order 2000[1]
1 Interpretation
(1) In
this Order unless the context otherwise requires –
“beer” has the
same meaning as in the Customs
and Excise (Jersey) Law 1999;
“cider” has
the same meaning as in the Customs and Excise
(Jersey) Law 1999;
“furnace fuel”
means light oil delivered for home use for burning in vaporized or atomized
form in a furnace;
“gas oil”
means heavy oil of which –
(a) no
more than 50% by volume distils at a temperature not exceeding 240ºC; and
(b) more
than 50% by volume distils at a temperature not exceeding 340ºC;
“heavy oil”
means hydrocarbon oil other than light oil;
“hire vehicle”
has the meaning assigned to it by the Motor Vehicle Registration
(General Provisions) (Jersey) Order 1993;
“kerosene”
means heavy oil of which more than 50% by volume distils at a temperature not
exceeding 240ºC;
“light oil”
means hydrocarbon oil –
(a) of
which not less than 90% by volume distils at a temperature not exceeding
210ºC; or
(b) which
gives off a flammable vapour at a temperature of less than 23ºC when
tested in a manner approved by the Minister;
“Minister” means the
Minister for Treasury and Resources;
“oil” means
hydrocarbon oil;
“public road” means
a road repairable at the public expense;
“registered”
means registered in accordance with the Motor Vehicle
Registration (Jersey) Law 1993.[2]
(2) A
reference in this Order to a marker or colouring substance is a reference to
the marker or colouring substance (or both) required to be added to any
hydrocarbon oil described in Article 5 in order that relief from excise
duty may be allowed, and such reference shall, except where the context
otherwise requires, include a reference to a solution containing such marker or
colouring substance.
2 Relief
Where Article 9(1)
and (2) have been complied with, relief from excise duty shall be
allowed –
(a) in
accordance with Articles 3 to 5 and 7; and
(b) on
such other goods as the Minister may allow, subject to such conditions as it
thinks fit to impose.[3]
3 Personal
relief
(1) Subject
to paragraph (2), relief from excise duty shall be allowed in respect of
the following goods when they accompany, as part of his or her personal
baggage, a person entering Jersey if that person has made a valid
journey –
(a) one
litre of spirits;
(b) 4 litres
of wine;
(ba) 16 litres of
beer or cider; and
(c) 200
cigarettes or 250 g of other tobacco products.[4]
(2) Relief
shall not be allowed –
(a) in
respect of any goods the importation of which is prohibited or restricted by or
under any enactment;
(b) in
respect of any goods imported or to be used for any commercial purpose;
(c) to a person
who is a member of the paid crew of a ship or aircraft; or
(d) to a person
under the age of 17 years.
(3) In
this Article “valid journey” means a journey to Jersey from –
(a) any
other of the British Islands; or
(b) another
country,
but does not include a
journey to Jersey that is made only from the territorial seas of or adjacent to
a place referred to in sub-paragraph (a) or (b) or the air space of such
place.[5]
4 Relief
on alcohol
Relief from excise duty
shall be allowed on –
(a) wines
produced by a person for his or her own domestic consumption not exceeding a
total quantity of 5 hectolitres a year;
(b) cider
or beer produced by a person for his or her own domestic consumption not
exceeding a total quantity of 10 hectolitres a year;
(c) spirits,
wines, cider or beer used in the manufacture of other goods, whether or not
those goods are liable to excise duty; and
(d) spirits
used for purposes other than as a beverage.
5 Relief
on hydrocarbon oils
Where the relevant
requirements of Part 1 of the Schedule to this Order are satisfied, relief
from excise duty shall be allowed on the following
hydrocarbon oils –
(a) heavy
oil used for any purpose other than for the propulsion of a vehicle on a public
road;
(b) heavy
oil used for the propulsion on a public road of any of the following vehicles
where the use of the vehicle on such road is incidental to its main
use –
(i) tractors
and agricultural machinery,
(ii) machinery,
equipment or plant used principally for the construction or maintenance of
roads or for other building or construction work and which are not used in
connection with the carriage of goods or persons,
(iii) vehicles
used solely for the refuelling of aircraft, and
(iv) lifting and
handling vehicles (such as mobile cranes and fork lift trucks) other than those
capable of the haulage or carriage of goods incorporating lifting gear designed
to enable the loading and unloading of those goods; and
(c) light
oil used –
(i) for
the propulsion of any marine craft,
(ii) the
propulsion of an aircraft, or
(iii) as
furnace fuel.
6 Use
of markers or colouring substances
Part 2 of the Schedule
shall have effect with respect to the use of markers or colouring substances.
7 Relief
on motor vehicles[6]
(1) Relief from excise duty
shall be allowed on any motor vehicle –
(a) constructed
more than 50 years prior to the date on which it is required to be
registered;
(b) with
not more than 16 seats in addition to the driver’s seat and
constructed or substantially and permanently adapted –
(i) to be driven by a
person suffering from a physical defect or disability, or
(ii) for
the carriage of a person in a wheelchair or on a stretcher; or
(c) required
to be registered under Article 4 of the Motor Vehicle Registration (Jersey)
Law 1993 as a consequence of the owner becoming resident in Jersey if the
conditions set out in paragraph (2) are met.[7]
(2) The conditions referred
to in paragraph (1)(c) are that the owner –
(a) proves
to the satisfaction of the Agent of the Impôts that the
owner –
(i) has been resident
outside Jersey for a continuous period of not less than 12 months prior to
the motor vehicle being required to be registered, and
(ii) has
had the vehicle in his or her possession and used it for not less than 6 months
prior to its being required to be registered; and
(b) has
undertaken to the Agent of the Impôts not to sell, hire or otherwise
transfer ownership or use of the vehicle for at least 12 months following
the date on which it was required to be registered.
(3) [8]
(4) [9]
8 Drawback
(1) Subject
to the provisions of this Article, drawback of excise duty shall be
allowed –
(a) on
goods (other than motor vehicles) which are exported;
(b) on
goods (other than motor vehicles) which are destroyed whilst under customs
control;
(c) on
any other goods which are subject to a relief from excise duty; and
(d) under
such other circumstances as the Minister may direct.[10]
(2) The
amount of drawback allowed under paragraph (1) is the amount of duty
proved to the satisfaction of the Agent of the Impôts to have been
charged on the goods.[11]
(3) Where
no relief has been allowed under Article 7, drawback of 50% of the excise
duty paid in respect of a motor vehicle shall be allowed if, within 6 months of
the date on which it was required to be registered, the vehicle is –
(a) exported;
or
(b) destroyed
whilst under customs control.[12]
(4) No
drawback shall be paid unless –
(a) the
Agent of the Impôts is satisfied that excise duty has been paid on the
goods in respect of which it is claimed; and
(b) Article 9(1)
and (2) have been complied with.
(5) The
Agent of the Impôts may determine the minimum quantities of goods on
which drawback may be claimed.
8A Transitional
relief and drawback for hire vehicles[13]
(1) This
Article applies to any motor vehicle, used exclusively as a hire vehicle,
imported during 2018.
(2) Relief
from excise duty payable under Table 1 in paragraph 8(4) of Part 2
of Schedule 1 to the Customs and Excise
(Jersey) Law 1999 (“vehicle emissions duty”) shall, in
accordance with column 2 of the table below, be allowed on any motor
vehicle, to which this Article applies, with an established CO2 mass
emission figure specified in column 1 of the following table –
|
1
Established CO2
mass emission
figure in grams
|
2
Rate of relief from vehicle emissions duty
|
|
100 or less
|
100%
|
|
101-125
|
80.95%
|
|
126-150
|
64.29%
|
|
151-175
|
68.25%
|
|
176-200
|
69.52%
|
|
201-225
|
60.32%
|
|
226-250
|
33.86%
|
|
251
or more
|
4.76%
|
(3) Relief
from excise duty shall be allowed in accordance with this Article provided Article 9(1)
and 9(2) have been complied with.
(4) Where
relief is allowed under this Article, drawback of 50% of the excise duty paid
shall also be allowed in respect of the hire vehicle if, within 6 months
of the date on which it was required to be registered, the vehicle
is –
(a) exported;
or
(b) destroyed
whilst under customs control.
(5) No
drawback shall be paid unless –
(a) the
Agent of the Impôts is satisfied that excise duty has been paid on the
vehicle in respect of which it is claimed; and
(b) Article 9(1)
and (2) have been complied with.
9 Claims
(1) A
person claiming relief from, or drawback of, excise duty under this Order shall
answer such questions or furnish such books of accounts, documents or other
information as the Agent of the Impôts may require to satisfy himself or
herself as to the claimant’s eligibility to such relief or drawback and
the amount of such claim.
(2) A
claim for relief or drawback under this Order shall be in such form and manner
as the Agent of the Impôts may direct.
(3) The
Agent of the Impôts may give further directions for the administration of
any relief or drawback allowed under this Order and may impose such conditions
as the Agent thinks fit.
10 Citation
This Order may be cited
as the Excise Duty (Relief and Drawback) (Jersey) Order 2000.
Schedule
MARKING OR COLOURING OF CERTAIN HYDROCARBON OILS
PART 1
REQUIREMENTS FOR RELIEF
(Article 5)
1 Marking
or colouring requirements
Subject to the following
provisions of this Part, relief from excise duty shall be allowed in accordance
with Article 5 if the following requirements are satisfied –
(a) in
the case of kerosene, where not less than 2 kg of coumarin (1:2 benzopyrone)
has been added to each million litres;
(b) in
the case light oil for use as furnace fuel and gas oil, where not less
than –
(i) 1.75
kg of quinizarin (1:4 dihydroxyanthraquinone), and
(ii) 4 kg
of CI solvent Red 24 as described in the Colour Index compiled by the Society
of Dyers and Colourists and the American Association of Textile Chemists and
Colourists,
has been added to each
million litres; and
(c) in
the case of light oil used in the propulsion of any marine craft, where not
less than –
(i) 1
litre of Detecta Green 1001 colourant, or
(ii) 1
litre of Dyeguard Blue 79K colourant,
has been added to each 10,000
litres.
2 Variation
of proportions of marker or colouring substance in accordance with Community
instrument or practice
Where the Agent of the
Impôts is satisfied that –
(a) the
provisions of a Community instrument; or
(b) the
standard practice of the Communities, a Member State of the Communities or a
Community institution,
in respect of the marking
and colouring of hydrocarbon oils requires proportions of a marker or colouring
substance other than those set out in paragraph 1, the Agent may authorize the
addition of such marker or colouring substance in the proportions which that
instrument or practice requires.
3 Waiver
of requirements in respect of markers or colouring substances
Subject to such
conditions as he or she may think fit to impose, the Agent of the Impôts
may waive the requirements set out in paragraph 1 where he or she is satisfied
that such marking or colouring –
(a) is
not necessary for the prevention of abuse of this Order; or
(b) would
be impracticable, inexpedient or unsafe.
4 Mixing
of duty free and duty paid hydrocarbon oils
No person shall mix any
oil on which relief from excise duty has been allowed with any oil on which
such duty has been paid, except under and in accordance with the terms of a
permit granted by the Agent of the Impôts and, where the Agent so
requires, after payment of an amount equal to the duty chargeable.
PART 2
USE OF MARKERS OR COLOURING SUBSTANCES
(Article 6)
5 Adding
of marker or colouring substance
(1) Subject
to sub-paragraph (2), the person responsible for approved premises shall,
before delivery of any oil from those premises, add the marker or colouring
substance to the oil by a method and at a place approved by the Agent of the
Impôts.
(2) The
Agent of the Impôts may, subject to such conditions as he or she thinks
fit, allow the marker or colouring substance to be added after delivery of the
oil from the approved place.
(3) The
marker or colouring substance may be added in the form of a solution containing
such marker or colouring substance in such proportions as required by paragraph 1.
6 Storage
and labelling
(1) The
person responsible for approved premises shall keep any marker or colouring
substance which has not yet been added to any oil –
(a) separate
from all other substances; and
(b) except
when removed for immediate use either in an approved tank or within an approved
area, in containers describing their contents.
(2) No
person shall store any oil containing any marker or colouring substance with
any oil which does not contain a marker or colouring substance.
(3) The
Agent of the Impôts may require any person to mark indelibly or label
any –
(a) drum,
storage tank or other container used for the storage of; or
(b) delivery
pump or pipe, if it contains, or is an outlet for,
any oil containing any
marker or colouring substance in such a way as to indicate the uses to which
the oil may or may not be put, and such person shall comply with such
requirement.
7 Prohibition
on adding or removing markers or colouring substances, or adding substances to
impede their identification
(1) No
person shall –
(a) add
any marker or colouring substance to any oil –
(i) other than an oil
described in Article 5, or
(ii) except
with the authority of the Agent of the Impôts;
(b) remove
any marker or colouring substance from any oil; or
(c) add
to any oil any substance calculated to impede the identification of any marker
or colouring substance.
(2) No
person shall import, produce or manufacture any oil described in Article 5
containing any substance calculated to impede the identification of any marker
or colouring substance.
8 Prohibition
on using or supplying marked or coloured hydrocarbon oil for purposes not
qualifying for relief
(1) No
person shall –
(a) put
any oil containing any marker or colouring substance to a use not qualifying
for relief under Article 5; or
(b) put
any oil into a vehicle, appliance or storage tank in order to put it to such
use.
(2) No
person shall supply any oil containing any marker or colouring substance where
he or she knows or suspects that it will be put to a use not qualifying for
relief under Article 5.
9 Samples
An officer may take
samples of the contents of any drum, storage tank or other container or the
fuel tank of any vehicle or appliance in order to determine whether or not
there has been a contravention of, or failure to comply with, any provision of
this Part.