Delegation of Authority to the Agents of the Impots.

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A decision made (13/10/2006) regarding Delegation of Authority to the Agent of the Impots.

Subject:	Delegation of Authority to the Agent of the Impôts
Decision Reference:	MD-HA-2006-0067	Exempt clause(s):		N/A
Type of Report (oral or written):	Written	Person Giving Report (if oral):
Telephone or e-mail Meeting?		Report File ref:		HAD/CST 1
Written Report – Title:	Delegation of the power to grant a licence to import and/or export goods under Article 4 of the Customs and Excise (Import and Export Control) (Jersey) Order 2006 to the Agent of the Impôts	Written report – Author:		David A J Nurse Director, Customs and Excise
Decision(s): Delegation of the power to grant a licence to import and/or export goods under Article 4 of the Customs and Excise (Import and Export Control) (Jersey) Order 2006 to the Agent of the Impôts.
Reason(s) for decision: The Customs and Excise (Import and Export Control) (Jersey) Order 2006 will revoke and replace the Import and Export Control (Jersey) Order 1992. The 2006 Order will control imports and/or exports by setting a licensing regime for restricted goods. All functions relating to licences under Article 4 of the 2006 Order are functions of the Minister, but may be delegated under Article 28(1)(b) of the States of Jersey Law 2005 to the Agent of the Impôts.
Action required: The Executive Officer, Home Affairs, to request the Greffier of the States to present these delegations to the States.
Signature: (Minister/ Assistant Minister)			Date of Decision: 13 October 2006

Delegation of Authority to the Agents of the Impots.

CUSTOMS AND IMMIGRATION SERVICE

Delegation of the power to grant a licence to import and/or export goods under Article 4 of the Customs and Excise (Import and Export Control)( Jersey ) Order 2006 to the Agent of the Impôts..

The Customs and Excise (Jersey) Law 1999 was adopted by the States on 13th day of April 1999, sanctioned by Order of Her Majesty in Council of the 24th day of November 1999 and registered in the Royal Court on 24th day of December 1999.

The Law came into force on the first day of November 2000 with the exception of the following provisions -

(a) Article 19; and

(b) those parts of Part I of the Fourth Schedule that relate to the repeal of the Import and Export (Control) (Jersey) Law 1946.

The Island, via the Minister for Home Affairs, controls the import and export of items that are not the subject of specific legislation by an order made under the Import and Export (Control) (Jersey) Law 1946. The latest order is the Import and Export Control (Jersey) (Order) 1992

The 1992 Order controls imports and/or exports by setting a licensing regime for restricted goods. These goods are listed in the Schedules to the 1992 Order and it is an offence to import or export them, as the case may be, without a licence issued either by the Minister or the Agent of the Impôts.

Article 19 of the Customs and Excise (Jersey) Law 1999 was intended to replace the 1946 Law and allow an order to be made under the 1999 Law. However on the advice of the Attorney General Article 19 was not enacted at the same time as the rest of the Law due to potential problems with certain legal technicalities. These potential problems have now been resolved

The Customs and Excise (Jersey) Law 1999 (Appointed Day)(No. 2) Act 200- will bring into force Article 19 together with the part of the Fourth Schedule to that Law that relates to the repeal of the Import and Export (Control) (Jersey) Law 1946.

The Customs and Excise (Import and Export Control)(Jersey) Order 2006 will revoke and replace the 1992 Order and will come into force on the same day as Article 19 of the Customs and Excise (Jersey) Law 1999

Article 4 of the 2006 Order confers a power to grant a licence to import and/or export goods on the Minister of Home Affairs.

To ensure that the 2006 Order will be in accord with proposed new local Export Control legislation, currently in draft form, the Agent of the Impôts is not included in the Order for this function

However Article 28(1)(b) of the States of Jersey Law 2005 allows a Minister to delegate, wholly or partly, functions conferred upon or vested in the Minister by or under this Law or any other enactment or any enactment of the United Kingdom having effect in Jersey to an officer.

The States of Jersey Law 2005 defines an “officer” as a States’ employee within the meaning of the Employment of States of Jersey Employees (Jersey) Law 2005 and includes a member of the States of Jersey Police Force and an officer appointed under paragraph 1(1) of Part 1 of Schedule 2 to the Immigration Act 1971 as extended to Jersey by the Immigration (Jersey) Order 1993.

Article 4(1) of the States of Jersey Customs and Excise(Jersey) Law 1999 clearly shows that the Agent of the Impôts is a States’ employee within the meaning of Article 2 of the Employment of States of Jersey Employees(Jersey)Law 2005.

On the basis of the foregoing therefore, the Minister’s functions relating to licences in Article 4 of the 2006 Order may be delegated to the Agent of the Impôts.

David A J Nurse

Director, Customs and Excise

19 September 2006