Customs and Excise (Jersey) Law 1999: Export Duty Law drafting instruction

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A decision made on 18 March 2020

Ministerial decision reference: MD-HA-2019-0015
Decision summary title Law drafting instruction: Export Duty - Customs and Excise (Jersey) Law 1999
Decision summary author	Customs Brexit Legal & Policy Principal	Is the decision summary public or exempt?		Public
Report title Law drafting instruction: Export Duty - Customs and Excise (Jersey) Law 1999
Report author or name of person giving report	Customs Brexit Legal & Policy Principal	Is the report public or exempt?		Exempt Article 35 of FOI Law
Decision and reason for the decision The Minister requested that legislative drafting commence to enable export duty (customs duty) to be charged on goods exported from Jersey to third countries; and to provide for export duty to be chargeable in accordance with the UK tariff as established under the UK Taxation (Cross – border Trade) Act 2018. On the 26th November 2018, the UK Government and Government of Jersey entered into an ‘Arrangement’ concerning the establishment and operation of the United Kingdom-Crown Dependencies customs union. The Arrangement, which comes into effect when the UK exits the EU, covers all trade in goods that includes the elimination between its members of customs duty on imports and exports, and the adoption of a common customs tariff (the UK Trade Tariff) in their relations with third countries. Paragraph 3 of the Arrangement requires where necessary, the Governments will introduce legislation to implement the Arrangement in advance of its coming into effect. These Law drafting instructions ensure that the Government of Jersey corresponds with the Arrangement. The UK regulations are to have effect in Jersey for export as they have effect for imports. The Treasury Minister having been consulted is content with the Law drafting instructions.
Resource implications: There are no financial or manpower implications arising from this decision.
Action required The Law Draftsman is requested to arrange for the preparation of the necessary legislation to give effect to the Law drafting instruction set out in the Report.
Signature			Position Connétable Len Norman Minister for Home Affairs
Date signed			Effective date of the decision