Excise Duty (Relief
and Drawback) (Jersey) Order 2000[1]
THE FINANCE AND
ECONOMICS COMMITTEE, in pursuance of Articles 41 and 73 of the Customs and Excise (Jersey)
Law 1999,[2] orders as follows –
Commencement [see endnotes]
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[3];
“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 an
inflammable 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[4].[5]
(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.[6]
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.[7]
(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.[8]
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[9]
(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.[10]
(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) [11]
(4) [12]
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.[13]
(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.[14]
(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.[15]
(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[16]
(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[17] (“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.