CCT tax on non European Union imports, in addition to Jersey GST (FOI)

​Request  

Jersey Customs and Immigration charge a CCT tax on non EU imports, in addition to Jersey GST.
The tax is described by the following online resource as a tariff applicable to EU member states:

Customs and duties tariffs on Europa website

Jersey is not in the European Union.
Could the States of Jersey please answer the following:
1. Under what legislation applicable in Jersey is JCIS mandated to apply this tariff?
2. Where are the monies collected by JCIS to cover the CCT spent, does it go to the Jersey Treasury or leave the island?
3. Are Jersey politicians able to set different tariff rates locally, to those set by the EU?
4. If so, what would be the implications for Jersey of removing the CCT charge, charging GST alone on EU and nonEU imports?

Response

1. Under Protocol three to the UK Act of Accession to the European Communities, the Channel Islands are within the customs territory of the European Union and are obliged to comply with community rules on customs matters, including the collection of customs duties. 

Further to this, article 6(1) of the Customs and Excise (Jersey) Law 1999 states “There shall be charged, collected and paid on goods imported into the Bailiwick such Community customs duty, if any, as is for the time being applicable”. 

2. All CCT collected stays in Jersey and is administered by the States of Jersey Treasury. In 2015 this amounted to £143,723. This is not part of departmental income but forms part of the general revenue income of the States. 

For 2014 information, follow this link to the States of Jersey financial report and accounts 2014. 

States of Jersey financial report and accounts 2014

The relevant pages are:

• financial report and accounts page 145. The duty referred to is under “Impôts Duty Other”
• annex to report and accounts page 167 as “Goods Imported”

3. No. With respect to CCT, Jersey politicians are unable to set different tariff rates locally, to those set by the EU.

4. If Jersey were to remove the CCT charge, Jersey would not be compliant with protocol three to the UK act of accession to the European Communities.