Customs and Excise (Jersey) Law 1999: Amendment: Law Drafting Request

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 7 March 2013:

Decision Reference: MD-HA-2013-0015
Decision Summary Title:	Amendment to Article 65 of the Customs and Excise (Jersey) Law 1999		Date of Decision Summary:	25 February 2013
Decision Summary Author:	Director, Legal Status & Revenue Jersey Customs and Immigration Service		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	n/a
Written Report Title:	Amendment to Article 65 of the Customs and Excise (Jersey) Law 1999		Date of Written Report:	25 February 2013
Written Report Author:	Director, Legal Status & Revenue Jersey Customs and Immigration Service		Written Report : Public or Exempt?	Public
Subject: Extension of the Agent of the Impôts’ powers to levy penalties as per Article 65 of the Customs and Excise (Jersey) Law 1999.
Decision(s): The Minister authorised the Director, Legal Status and Revenue to liaise with the Law Draftsman and request an amendment to Article 65 of the Customs and Excise (Jersey) Law 1999.
Reason(s) for Decision: The Minister agrees that it would be sensible to extend the Agent of the Impôts’ powers to levy a penalty in respect of the discovery of an infraction regarding the use of duty free fuel in a road vehicle by Jersey Customs and Immigration Service officers.
Resource Implications: There are no additional financial or manpower implications arising from this decision.
Action required: The Director, Legal Status and Revenue to liaise with the Law Draftsman and request an amendment to Article 65 of the Customs and Excise (Jersey) Law 1999.
Signature:		Position: Minister for Home Affairs
Date Signed:		Date of Decision (If different from Date Signed):

Unlawful Public Entertainment (Jersey) Regulations 201-: Amendment: Law Drafting Request

Customs and Immigration Service

Amendment to Article 65 of the Customs and Excise (Jersey) Law, 1999

Introduction

This report relates to the ability of the Agent of the Impôts to consider the imposition of a penalty in certain circumstances as an alternative to prosecution.

Background

Article 65 of the Customs and Excise (Jersey) Law, 1999, gives the Agent of the Impôts the power to levy a penalty where a person has committed an offence in relation to the importation or exportation of goods as an alternative to prosecution:-

Article 65 Power of Agent to levy penalty

(1) Where the Agent of the Impôts considers that a person has committed an offence under this Law in relation to the importation or exportation of goods, he may, instead of referring the matter to a Connétable or Centenier with a view to such person being prosecuted for that offence, accept such sum by way of a penalty, not exceeding three times the level of duty payable or the value of the goods, whichever is the greater, as the Agent of the Impôts considers appropriate.

(2) The fact that a person has paid a penalty under paragraph (1) shall not affect the right of the Attorney General to prosecute that person for any offence under this Law or to direct that he be so prosecuted.

(3) Where a person has paid a penalty under paragraph (1) in relation to an offence for which he is subsequently prosecuted, the amount of such penalty shall be refunded.

In light of this the Agent of the Impôts has issued guidelines for JCIS officers to follow when dealing with certain importation infractions as an alternative to prosecution. These guidelines are particularly relevant to non commercial excise smuggling offences.

It would be beneficial if Article 65 could be amended to also give the Agent of the Impôts the ability to impose a similar type of penalty where infractions are discovered by JCIS officers in relation to the use of coloured diesel in road vehicles during the course of road fuel checks. Road fuel offences do not relate to either the importation or exportation of goods. As a result Article 65 as currently drafted is not applicable.

Recommendation

It is recommended that the Minister authorises the Director, Legal Status and Revenue to liaise with the Law Draftsman and request an amendment to Article 65 of the Customs and Excise (Jersey) Law, 1999 to extend the Agent’s powers to levy penalties.

Steven Le Marquand

Director Legal Status and Revenue

25 February 2013