Excise Duty (Relief
and Drawback) (Jersey) Order 2000
THE FINANCE AND
ECONOMICS COMMITTEE, in pursuance of Articles 41 and 73 of the Customs and Excise (Jersey)
Law 1999, orders as follows –
Commencement [see endnotes]
(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
(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
“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
(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” means the Minister for Treasury
“oil” means hydrocarbon oil;
“public road” means a road repairable at the
“registered” means registered in accordance
with the Motor Vehicle Registration
(Jersey) Law 1993.
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
Where Article 9(1) and (2)
have been complied with, relief from excise duty shall be allowed –
accordance with Articles 3 to 5 and 7; and
such other goods as the Minister may allow, subject to such conditions as it
thinks fit to impose.
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
(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
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.
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.
Relief from excise duty shall be
allowed on –
produced by a person for his or her own domestic consumption not exceeding a
total quantity of 5 hectolitres a year;
or beer produced by a person for his or her own domestic consumption not
exceeding a total quantity of 10 hectolitres a year;
wines, cider or beer used in the manufacture of other goods, whether or not
those goods are liable to excise duty; and
used for purposes other than as a beverage.
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 –
oil used for any purpose other than for the propulsion of a vehicle on a public
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
(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
(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
oil used –
(i) for the propulsion of any marine
(ii) the propulsion of an aircraft, or
(iii) as furnace fuel.
of markers or colouring substances
Part 2 of the Schedule shall have
effect with respect to the use of markers or colouring substances.
on motor vehicles
from excise duty shall be allowed on any motor vehicle –
more than 50 years prior to the date on which it is required to be
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
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.
conditions referred to in paragraph (1)(c) are that the owner –
to the satisfaction of the Agent of the Impôts that the
(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
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.
from 85% of the excise duty payable shall be allowed on any motor vehicle that
is to be used exclusively as a hire vehicle.
(3) shall cease to have effect on 1st January 2017.
to the provisions of this Article, drawback of excise duty shall be
(a) on goods (other than motor vehicles) which
(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.
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.
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.
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;
(b) Article 9(1) and (2) have been complied
Agent of the Impôts may determine the minimum quantities of goods on
which drawback may be claimed.
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.
claim for relief or drawback under this Order shall be in such form and manner
as the Agent of the Impôts may direct.
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.
This Order may be cited as the
Excise Duty (Relief and Drawback) (Jersey) Order 2000.
MARKING OR COLOURING OF CERTAIN
REQUIREMENTS FOR RELIEF
1 Marking or colouring
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 –
the case of kerosene, where not less than 2 kg of coumarin (1:2 benzopyrone)
has been added to each million litres;
the case light oil for use as furnace fuel and gas oil, where not less
(i) 1.75 kg of quinizarin (1:4 dihydroxyanthraquinone),
(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
the case of light oil used in the propulsion of any marine craft, where not
less than –
(i) 1 litre of Detecta Green 1001
(ii) 1 litre of Dyeguard Blue 79K
has been added to each 10,000
2 Variation of proportions
of marker or colouring substance in accordance with Community instrument or
Where the Agent of the Impôts
is satisfied that –
provisions of a Community instrument; or
standard practice of the Communities, a Member State of the Communities or a Community
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 –
not necessary for the prevention of abuse of this Order; or
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.
USE OF MARKERS OR COLOURING
5 Adding of marker or
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
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.
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
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
person shall store any oil containing any marker or colouring substance with
any oil which does not contain a marker or colouring substance.
Agent of the Impôts may require any person to mark indelibly or label
(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
person shall –
(a) add any marker or colouring substance to any
than an oil described in Article 5, or
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.
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
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.
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.
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.