Excise Duty (Relief and Drawback) (Amendment No. 7) (Jersey) Order 2018

Made                                                                        12th March 2018

Coming into force                                                     13th March 2018

THE MINISTER FOR TREASURY AND RESOURCES, in pursuance of Articles 41 and 73 of the Customs and Excise (Jersey) Law 1999[1], orders as follows –

1        Interpretation

In this Order “principal Order” means the Excise Duty (Relief and Drawback) (Jersey) Order 2000[2].

2        Article 7 amended

In Article 7 of the principal Order paragraphs (3) and (4) are deleted.

3        Article 8A inserted

After Article 8 of the principal Order there is inserted the following Article ‑

“8A   Transitional relief and drawback for hire vehicles

(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[3] (‘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 –



Established CO2 mass emission
figure in grams


Rate of relief from vehicle emissions duty

100 or less














251 or more


(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.”.

4        Citation and commencement

This Order may be cited as the Excise Duty (Relief and Drawback) (Amendment No. 7) (Jersey) Order 2018 and shall come into force on the day after the day it is made.

senator a.j.h. maclean

Minister for Treasury and Resources



[1]                                    chapter 24.660

[2]                                    chapter 24.660.50

[3]                                    chapter 24.660

Page Last Updated: 05 Apr 2018