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