Changes to the Excise Duty (Relief and Drawback) (Jersey) Order 2000 and amendment to GST Direction 2008/18

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A decision made (03.11.2008) to make changes to the Excise Duty (Relief and Drawback) (Jersey) Order 2000 and to make an amendment to GST Direction 2008/18

Decision Reference: MD-TR-2008-0118
Decision Summary Title:	Changes to the Excise Duty (Relief and Drawback) (Jersey) Order 2000 and amendment to GST Direction 2008/18		Date of Decision Summary:	22nd October 2008
Decision Summary Author:	David Nurse, Director Legal Status and Revenue		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:
Written Report Title:	Proposed changes to reliefs and drawback - goods contained in a traveller’s personal luggage and excise duty on motor vehicles		Date of Written Report:	22nd October 2008
Written Report Author:	David Nurse, Director Legal Status and Revenue		Written Report : Public or Exempt?	Public
Subject: Amendment of - 1. the Excise Duty (Relief and Drawback)(Jersey) Order 2000, to reflect changes both in the quantative allowance for the relief of excise duty on excise goods imported by travellers and changes following the abolition of Vehicle Registration Duty; and 2. GST Direction 2008/18, to reflect changes in the quantative and monetary allowance for the relief of GST on goods imported by travellers.
Decision(s): Under the powers granted to the Minister for Treasury and Resources by Articles 41 and 73 of the Customs and Excise (Jersey) Law 1999, the Minister approved: 1. Article 3(1) of the Excise Duty (Relief and Drawback)(Jersey) Order 2000 to be amended to show the following quantative allowances for excise goods imported by travellers arriving in the Bailiwick with effect from 1st December 2008: (a) one litre of spirits; (b) 4 litres of wine; (c) 16 litres of beer or cider; and (d) 200 cigarettes or 250 g of other tobacco products 2. Article 7 of the Excise Duty (Relief and Drawback)(Jersey) Order 2000 ‘relief on motor vehicles’ to be removed. 3. Article 8 of the Excise Duty (Relief and Drawback)(Jersey) Order 2000, ‘drawback’, to be amended to remove all reference to motor vehicles. Under the powers granted to the Comptroller of Income Tax by Article 56(2) of the Goods and Services Tax (Jersey) Law 2007, the Minister approved: 1. Paragraph 12 of GST Direction 2008/18 to be amended to show the following quantative allowances for excise goods imported by travellers arriving in the Bailiwick with effect from 1st December 2008: (a) one litre of spirits; (b) 4 litres of wine; (c) 16 litres of beer or cider; and (d) 200 cigarettes or 250 g of other tobacco products 2. Paragraph 12 of GST Direction 2008/18 to be amended to show the following monetary allowances for ‘other goods’ imported by travellers arriving in the Bailiwick with effect from 1st December 2008 : (a) £240 for private pleasure-flying or private pleasure-sea-navigation travellers ; and (b) £340 for all other travellers
Reason(s) for Decision: 1. Following a decision by the Council of the European Union to adopt Council Directive 2007/74/EC and Council Regulation (EC) No 274/2008 amendments to the local quantative allowance for the relief of excise duty and to the local quantative and monetary allowance for the relief of GST will allow the Island to remain in step with other jurisdictions and in the case of the monetary allowance for the relief of GST, in step with the local monetary allowance for Customs duty. These amendments should also avoid any misunderstanding by travellers. 2. Following the abolition of Vehicle Registration Duty there is no excise duty liability on motor vehicles therefore there is no requirement to relieve or allow drawback of an excise duty that no longer exists
Resource Implications: Other than those detailed in the report there are no further financial or manpower Implications.
Action required: 1. The Director, Legal Status and Revenue of the Customs and Immigration Service to prepare drafting instructions for the Law Draftsman to redraft the Excise Duty (Relief and Drawback)(Jersey) Order 2000 to reflect the change in travellers allowances and the changes regarding relief and drawback of excise duty on motor vehicles. 2. The Comptroller of Income Tax to amend Paragraph 12 of GST Direction 2008/18 to reflect the changes in travellers allowances.
Signature:		Position: Senator T A Le Sueur, Minister for Treasury and Resources
Date Signed: 3rd November 2008		Date of Decision: 3rd November 2008