Decision and reason for the decision The Minister for Home Affairs approved for lodging ‘au Greffe’ the draft Customs and Excise (Export Declarations and Export Controls) (Jersey) Regulations 202- .and requested that they be lodged ‘au Greffe’ for debate by the Assembly. Prior to the United Kingdom’s (‘’UK’’) exit from the European Union (‘’EU’’) 31st January 2020, (notwithstanding the transition period ending 31st December 2020), Jersey formed part of the UK Member State for the purposes of the EU customs union to the extent provided for by Protocol 3 to the UK Act of Accession 1972. In brief, Protocol 3 set out that EU law concerning “customs matters” was directly applicable in Jersey. For example, the EU rules on importation, exportation and movement of goods. These rules worked alongside and in conjunction with the Customs and Excise (Jersey) Law 1999. On the UK’s exit from the EU the relationship Jersey has to the EU and the UK through the EU Treaties, via Protocol 3, comes to an end. Currently the UK’s main provisions governing the export of goods from the UK are set out in directly applicable EU regulations. Primarily the Union Customs Code, Regulation (EU) No. 952/2013 (UCC) is the overarching legislative framework for customs adhered to by all Member States. Under the UK European Union (Withdrawal) Act 2018, EU customs law is not being retained and the UK has provided for new customs provisions, including the export of goods, predominantly exercised through the UK Taxation (Cross – border Trade) Act 2018 (‘’TCTA). In addition, the export of certain goods is also controlled (prohibited and restricted) through a number of instruments in the UK and through EU legislation applicable to the UK. As the UK exits the EU it may retain EU legislation (as amended) or replicate EU legislation (as amended) to control these goods. Customs matters in Jersey are provided for via the Customs and Excise (Jersey) Law 1999. In addition, the Export Control (Jersey) Law 2009 was adopted by the States 1st April 2008 and came into force in 2018 for the purpose of controlling certain export goods. However, the regime under the Export Control (Jersey) Law 2009 was conceived before Brexit and drafted in the context of Jersey’s Protocol 3 relationship with the EU, which included certain obligations relating to export control owing to Jersey being within the EU’s customs territory. With the advent of Jersey exiting its relationship with the EU, provisions are required for certain export matters; provided for by these Regulations. |