and Excise (Customs Tariff and Import Duty) (Jersey) Order 2019
this Order –
“Agent” means the Agent of the Impôts or any
proper officer of the Impôts;
“Customs Law” means the Customs
and Excise (Jersey) Law 1999;
“Customs Union Arrangement” means the arrangement
made between the Governments of Jersey and the United Kingdom in relation to a
customs union, set out in Part 2 of the Schedule to the Crown Dependencies
Customs Union (Jersey) (EU Exit) Order 2019 of the United Kingdom (S.I.
“free circulation procedure” has the meaning
given by Article 3(3);
“import duty” has the meaning given by Article 2;
“TCTA” means the Taxation (Cross-border Trade)
Act 2018 of the United Kingdom.
a word or expression used in this Order is also a word or expression occurring
in the TCTA, that word or expression has the same meaning, unless otherwise
expressly indicated, for the purposes of this Order as it is given by the TCTA.
the purposes of this Order, goods are dutiable goods if they are not domestic
goods, and a reference to “domestic goods” is to goods within the meaning given
to that expression by section 33(1) to (4) of the TCTA but applying as
though references in those provisions to the United Kingdom were references to
the British Islands.
2 Import duty
duty to be known as “import duty” is charged in accordance with this Order by
reference to the importation of dutiable goods into Jersey, except the
(a) of goods which are
exempted under Article 4; and
(b) of such goods as may be
specified, by UK tariff regulations having effect in Jersey under Article 7
or by Regulations under Article 33A of the Customs Law (as inserted by
Article 6 and the Schedule), as not being subject to such duty.
the purposes of this Order and of the operation of the Customs Law, the
definition “duty” in that Law is to be taken as including import duty, and
import duty charged in accordance with this Order is to be collected and paid
in accordance with that Law.
3 Obligation to declare goods for a customs procedure on
goods which are presented to the Agent on importation must be declared for a
customs procedure by the making of a customs declaration.
is the customs procedure for which the goods are declared which determines when
a liability to import duty is incurred.
customs procedures for which goods may be declared are either –
(a) a procedure under which
the goods are released for free circulation in Jersey (“free circulation
(b) a special Customs
the case of goods declared for a free circulation procedure –
(a) the liability to import
duty is incurred at the time when entry of the goods is made in accordance with
Article 25 of the Customs Law; and
(b) Part 4 of the Customs
Law applies in relation to the entry and those goods.
the case of goods declared for a special Customs procedure –
(a) sections 4(2) to (7)
(when liability to import duty is incurred) and, to the extent required for the
application of section 4, section 19 (reliefs) of the TCTA apply, as
though references in those provisions to HMRC were to the Agent and references
to an HMRC officer were to any proper officer of the Impôts; and
(b) the Agent may take any
such action or do any such thing as may be necessary to give effect, in Jersey,
to the requirements set out in Schedule 2 to the TCTA relating to special
4 Importation of goods from within customs union
to the provisions of the Customs Law, no customs duty is to be charged in
respect of goods imported directly into Jersey from the United Kingdom,
Guernsey or the Isle of Man, where –
(a) the goods were wholly
obtained in the United Kingdom, Jersey or the Isle of Man, as the case may be;
(b) all liability to customs
duties in respect of the importation of the goods into the United Kingdom,
Guernsey or the Isle of Man, as the case may be, has been discharged.
Article ceases to have effect upon the coming into force of provision to the
same or similar effect made by Regulations under Article 33A(4)(c) of the Customs
5 Persons liable to import duty
an entry is made under Article 25 of the Customs Law in respect of any
dutiable goods, the person making the entry is the person liable to pay import
duty on those goods.
prejudice to Articles 30 to 33 of the Customs Law, where goods are liable
to forfeiture under either Article 27 or 32 of that Law –
(a) a liability to import
duty is incurred at the time when the goods become liable to forfeiture; and
(b) any person who is in possession
or control of the goods when they enter Jersey is the person liable to pay that
6 Customs tariff: amendment of the Customs Law
The Customs Law is
amended in accordance with the Schedule.
7 Customs tariff: UK regulations to have effect in Jersey
this Article –
(a) the expressions “Customs
Tariff”, “Competent Authority”, “correspondent”, “Jersey Courts” and “United
Kingdom Courts” have the same meanings as in the Customs Union Arrangement; and
(b) “UK tariff regulations”
means any regulations, directions, notices or other
instruments, however described, that are made in the United Kingdom for the
purpose of –
(i) establishing and maintaining in force the Customs
(ii) amending the Customs
(iii) making any other
provision in relation to the Customs Tariff.
UK tariff regulations have effect in Jersey as they have effect from time to
time in the United Kingdom –
(a) with the substitution of –
(i) references to the Competent Authority of
Jersey for references to the Competent Authority of the United Kingdom,
(ii) references to enactments
of Jersey for references to the correspondent law of the United Kingdom, and
(iii) references to the Jersey
Courts for references to the United Kingdom Courts; and
(b) subject to such other
modifications as may be necessary to give them effect in Jersey.
Agent must publish such guidance as to the effect of paragraph (2) as
appears to the Agent to be useful to persons in Jersey, including guidance as
(a) the titles and, where
relevant, the statutory instrument numbers, of such UK tariff regulations as appear
to the Agent to be particularly relevant to persons in Jersey; and
(b) the effect of the substitutions
and modifications to those UK tariff regulations that appear to the Agent to be
made by paragraphs (2)(a) and (2)(b).
Agent may publish the guidance by such means and in such manner as the Agent
considers appropriate, including by way of a link to a website on which UK tariff
regulations are published.
first guidance must be published as soon as practicable after the commencement
of this Order.
Article ceases to have effect on the coming into force of Regulations under
Article 33A of the Customs Law, unless those Regulations expressly provide
for its continuance.
8 Valuation of goods for purposes of import duty
the purposes of import duty, the value of goods is the transaction value of the
goods when sold for export to Jersey.
“transaction value” means (subject to any provision of Regulations made under
Article 33B of the Law) the total amount payable for the goods, or in
connection with the importation of the goods into Jersey.
9 Place of origin of goods for purposes of import duty
the purposes of import duty, goods are to be regarded as originating from a
country or territory if they are wholly obtained in the country or territory.
goods are obtained in 2 or more countries or territories, they are to be
regarded as originating from the last country or territory in which substantial
processing of the goods, that is economically justified, has taken place.
of goods is to be regarded as substantial only if –
(a) it results in the
manufacture of a new product or represents an important stage of manufacture;
(b) it takes place in an
undertaking equipped for the purpose.
is for the person making entry of the goods to show that goods originate from a
particular country or territory.
10 Rulings as to origin or tariff information
Article applies where HMRC officers have, in accordance with a system
established for that purpose by public notice under section 24 of the
TCTA, given any ruling determining –
(a) any issue as to the
classification of goods or as to the amount of import duty to which goods are
(b) the place of origin of
in respect of goods
imported or proposed to be imported into Jersey or into any other member of the
this Article applies, such a ruling as mentioned in paragraph (1)
(including any decision made on review of, or appeal against, such a ruling) is
binding in Jersey and enforceable by the Agent in the same way and to the same
extent as if it were a decision under the Customs Law, except that Articles 68
and 69 of that Law do not apply so as to permit any review of the ruling.
paragraph (1), the reference to the customs union is to the customs union
between the United Kingdom and the Crown Dependencies, within the meaning stated
in Paragraph 1 of the Customs Union Arrangement.
11 Determination of disputes
Article applies where there is a dispute as to –
(a) whether any, or how much,
import duty is payable; or
(b) who is liable to pay
this Article applies, the importer must pay the amount demanded by the Agent,
but the importer may, within the period of 3 months beginning with the
date of the payment –
(a) if the dispute is in
relation to the value of the goods concerned, require the matter to be referred
to the arbitration of a person appointed for the purpose by the Royal Court
(the “arbitrator”); or
(b) in any other case, apply
to the Royal Court for a declaration as to –
(i) the amount of import duty, if any,
properly due in respect of the goods, or
(ii) the proper person liable
to pay import duty in respect of the goods.
Royal Court may not appoint as arbitrator a person who is a States’ employee
within the meaning of the Employment
of States of Jersey Employees (Jersey) Law 2005, or who otherwise
holds a paid office under the States.
procedure on any matter referred under paragraph (2)(a) is to be
determined by the arbitrator, and the decision of the arbitrator on the matter
the arbitrator decides that a lesser amount, or no amount, of import duty is
properly payable in respect of the goods, the amount overpaid must be repaid by
the Agent, together with such interest on the overpaid amount, from the date of
the payment, as the arbitrator may determine.
amount repaid under paragraph (5) is to be accepted by the importer in
satisfaction of any claims in respect of the importation of the goods, and of
all damages and expenses incidental to the dispute, other than the costs of the
considering a matter under this Article, the Royal Court or the arbitrator must
have regard to any relevant ruling which is binding in Jersey under Article 10.
12 Citation and commencement
This Order may be cited
as the Customs and Excise (Customs Tariff and Import Duty) (Jersey) Order 2019
and comes into force on the commencement of Article 2 of the European
Union (Repeal and Amendment) (Jersey) Law 2018.