Import Duties (Amendment No. 3) (Jersey) Law 1960

Jersey Law 9/1960 IMPORT DUTIES (AMENDMENT No. 3) (JERSEY) LAW, 1960. ____________ A LAW to amend the Import Duties (Jersey) Law, 1932, sanctioned by Order of Her Majesty in Council of the 7th day of JUNE, 1960. ____________ ( Registered on the 11 th day of June , 1960). ____________ STATES OF JERSEY. ____________ The 31st day of March, 1960. ____________ T HE STATES, subject to the sanction of Her Most Excellent Majesty in Council, have adopted the following Law : - ARTICLE 1 (1) In Article 1 of the Import Duties (Jersey) Law, 1932, 1 as amended 2 (hereinafter referred to as “principal Law”), the definition of “British Empire” shall be deleted and after the definition of “abroad” there shall be inserted the definition – “ ‘country’ includes territory, and references to a country include references to any area consisting of two or more countries ;”. (2) For Article 3 of the principal Law 3 there shall be substituted the following Article – “ARTICLE 3 (1) Subject to the provisions of this Law, the Council may, if it appears to it to be expedient so to do, by Act direct that on the importation into this Island of goods of any description there shall be charged under this Article such duties as may be specified in the Act. (2) An Act made under this Article imposing or varying duties may differentiate between the goods of different countries, and may do so subject or not to conditions as to the place from which the goods are consigned to this Island. (3) The power of the Council to make Acts under this Article shall include power to prescribe a form of customs tariff in accordance with which goods may be classified for other purposes as well as for the purpose of duties chargeable under an Act made under this Article, and to provide accordingly for goods to be classified in any way appearing to the Council to be convenient, having regard to the duties imposed or to be imposed under this Article, to other duties, to any exemption from duties provided for by any Law, and to any international agreement relating to custom matters. (4) Every Act made under this Article shall be printed, published and distributed to the members of the States, and printed copies of every such Act shall be supplied to the public by the States’ Printer at such price as shall be determined by the Council. (5) Notice that an Act has been made under this Article shall forthwith be published in an English language newspaper circulating in this Island. (6) Every Act made under this Article shall be communicated by the Bailiff, or other President of the Council, to the States at their next sitting, and such Act shall remain in force until such time as the States have come to a decision thereon.” (3) After Article 3 of the principal Law 4 there shall be inserted the following Article – “ARTICLE 3A (1) An Act made under Article 3 of this Law may provide that the duty imposed on goods of any description shall not be chargeable on goods qualifying for Commonwealth preference or shall be chargeable on them at a preferential rate. (2) The goods qualifying for Commonwealth preference shall be any goods of the area referred to in this Law as the Commonwealth preference area which are consigned to this Island from a place in that area. (3) Subject to the following provisions of this Article, the Commonwealth preference area shall consist of – ( a ) the British Islands ; and ( b ) the countries named as part of that area in paragraph (4) of this Article ; and ( c ) any country not named (nor included in a country named) in the said paragraph (4) which for the time being forms part of Her Majesty’s dominions outside the British Islands ; and ( d ) any country not named (nor included in a country named) in the said paragraph (4) which is for the time being under Her Majesty’s protection through Her Majesty’s government in the United Kingdom, or administered by that government under the trusteeship system of the United Nations ; and ( e ) any country not named (nor included in a country named) in the said paragraph (4) which is for the time being administered by the government of a country included in the Commonwealth preference area under sub-paragraph ( b ) of this paragraph. (4) The countries referred to in sub-paragraph ( b ) of paragraph (3) of this Article shall be the following Commonwealth countries, namely, the Commonwealth of Australia, Canada, Ceylon, Ghana, India, the Federation of Malaya, New Zealand, Pakistan, the Federation of Rhodesia and Nyasaland, and the Union of South Africa, together with Burma, and the Republic of Ireland. Provided that the States may by Act direct that the name of any country shall be added to this paragraph, including that of any country which but for the Act would be included in the Commonwealth preference area under sub-paragraph ( c ) of paragraph (3) of this Article. (5) The States may by Act direct that any country for the time being named in paragraph (4) of this Article shall not form part of the Commonwealth preference area. (6) A country falling within sub-paragraph ( d ) or ( e ) of paragraph (3) of this Article shall not be included in the Commonwealth preference area under that sub-paragraph unless either it fell within that sub-paragraph at the date on which this Article comes into force or the States by Act declare that it shall be so included. (7) Goods of any of the following countries, that is to say, the Union of South Africa, the Federation of Rhodesia and Nyasaland, the Bechuanaland Protectorate and Swaziland, shall for the purpose of qualifying them for Commonwealth preference be deemed to be consigned to this Island from that country if they are so consigned from the port of Lourenço Marques in Portuguese East Africa, or, in the case of goods of the said Federation or Protectorate, if they are so consigned either from that port or from the port of Beira in Portuguese East Africa.” (4) In sub-paragraph ( b ) of the first paragraph of Article 6 of the principal Law, 5 for the words “British Empire” there shall be substituted the words “Commonwealth preference area”. (5) For Article 11 of the principal Law 6 there shall be substituted the following Article – “ARTICLE 11 (1) For the purposes of this Law, goods shall be deemed to be goods of a country if they are grown, produced or manufactured in that country. (2) The Council may by regulations make provision as to the cases in which goods are or are not to be treated for those purposes as grown, as produced or as manufactured in a country and as to the evidence which is to be required or is to be sufficient for the purpose of showing that goods are goods of a particular country ; and the regulations may make different provision for different purposes and in relation to goods of different descriptions. (3) Subject to the provisions of any such regulations, where any question as to the duties chargeable under an Act made under Article 3 of this Law depends under this Law on the country in which they were grown, produced or manufactured or on that from which they were consigned to this Island, the Agent of the Impôts may require the importer of the goods to furnish to him, in such form as he may require, proof of any statement made to him as to any fact necessary to determine that question ; and if proof is not furnished to his satisfaction, the question may be determined without regard to that statement. (4) In determining for the purposes of this Law where fish, whales or other natural produce of the sea, or goods produced or manufactured therefrom at sea, are to be treated as produced or manufactured, anything done by or on board a ship belonging to a country shall be treated as done in that country ; and any such produce of the sea or goods produced or manufactured therefrom at sea, if brought direct to this Island, are for the purposes of this Law – ( a ) in the case of goods of this Island, to be deemed for the purposes of any charge to duty not to be imported ; and ( b ) in the case of goods of any other country, to be deemed to be consigned to this Island from that country. (5) For the purposes of paragraph (4) of this Article, a registered ship shall be deemed to belong to the country in which it is registered and the definition of ‘ship’ in Article 1 of this Law shall not apply.” (6) The reference in paragraph (5) of Article 2 of the European Free Trade Association (Jersey) Law, 1960, 7 to Article 11 of the principal Law 8 and regulations made under the said Article 11 shall be construed as a reference to paragraphs (2) to (4) of Article 11 of the principal Law as amended by this Law and regulations made under the said paragraph (2). ARTICLE 2 (1) For Article 13 of the principal Law 9 there shall be substituted the following Article – “ARTICLE 13 (1) For the purposes of this Law, the value of any goods which are chargeable with duty under this Law and which are to be charged by reference to their value shall, subject to the provisions of Article 5 of this Law, be taken to be that laid down by the Schedule to this Law, and duty shall be paid on that value : Provided that, in the case of goods imported under a contract of sale, duty shall be deemed to have been paid on that value if duty is tendered and accepted on a declared value based on the contract price. (2) For the purpose of the proviso to paragraph (1) of this Article – ( a ) the declared value of any goods is their value as declared by or on behalf of the proprietor or consignee in making the declaration prescribed by Article 22 or Article 23, as the case may be, of this Law; ( b ) that value shall be deemed to be based on the contract price if, but only if, it represents that price properly adjusted to take account of circumstances differentiating the contract from such a contract of sale as is contemplated by the Schedule to this Law; ( c ) the rate of exchange to be used for determining the equivalent in sterling of any foreign currency shall be the current selling rate in the United Kingdom at the time of the importation of the goods. (3) The Council may make regulations for the purpose of giving effect to the foregoing provisions of this Article, and in particular for requiring any importer or other person concerned with the importation of goods into this Island to furnish to the Agent of the Impôts in such form as the Council may require, such information as is, in the opinion of the Council, necessary for a proper valuation of the goods, and to produce any books of account or other documents of whatever nature relating to the purchase, importation or sale of the goods by that person. (4) If any person contravenes or fails to comply with any regulation made under this Article, he shall be liable to a fine not exceeding fifty pounds.” (2) At the end of the principal Law 10 there shall be inserted the Schedule to this Law. ARTICLE 3 Any Act made under Article 3 of the principal Law 11 in force on the date on which this Law comes into force shall have effect, and shall be deemed always to have had effect, as if it had been made under the said Article 3 as amended by this Law. ARTICLE 4 Articles 10 and 16 of the principal Law, 12 the Import Duties (Jersey) Amendment Law, 1934, 13 and the Import Duties (Amendment No. 2) (Jersey) Law, 1946, 14 are hereby repealed. ARTICLE 5 This Law may be cited as the Import Duties (Amendment No. 3) (Jersey) Law, 1960, and this Law and the Import Duties (Jersey) Laws, 1932 to 1937, may be cited together as the Import Duties (Jersey) Laws, 1932 to 1960. SCHEDULE (Article 13) VALUE OF IMPORTED GOODS 1.-(1) The value of any imported goods shall be taken to be the normal price, that is to say, the price which they would fetch, at the time of the importation thereof, on a sale in the open market between buyer and seller independent of each other. (2) The normal price of any imported goods shall be determined on the following assumptions – ( a ) that the goods are treated as having been delivered to the buyer at the port or place of importation into the British Islands ; and ( b ) that the seller will bear freight, insurance, commission and all other costs, charges and expenses incidental to the sale and the delivery of the goods at that port or place ; but ( c ) that the buyer will bear any duty or tax chargeable in this Island. 2. A sale in the open market between buyer and seller independent of each other pre-supposes – ( a ) that the price is the sole consideration ; and ( b ) that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question) ; and ( c ) that no part of the proceeds of the subsequent re-sale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him. 3. Where the goods to be valued – ( a ) are manufactured in accordance with any patented invention or are goods to which any registered design has been applied ; or ( b ) are imported under a foreign trade mark, or are imported for sale (whether or not after further manufacture) under a foreign trade mark ; the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trade mark in respect of the goods. 4. For the purpose of paragraph 3 of this Schedule, the expression “trade mark” includes a trade name and a get-up, and a foreign trade mark is a trade mark used for the purpose of indicating that goods in relation to which it is used are those of – ( a ) a person by whom the goods to be valued have been grown, produced, manufactured, selected, offered for sale or otherwise dealt with outside this Island ; or ( b ) a person associated in business with any such person as is referred to in sub-paragraph ( a ) of this paragraph ; or ( c ) a person to whom any such person as is mentioned in sub-paragraph ( a ) or ( b ) of this paragraph has assigned the goodwill of the business in connexion with which the trade mark is used. 5. Two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them. To be printed, published and posted. F. DE L. BOIS, Greffier of the States. 1 Tome VII, page 149. 2 Tome VII, page 256 and Tome 1946–1948, page 135. 3 Tome VII, page 150. 4 Tome VII, page 150. 5 Tome VII, page 152. 6 Tome VII, page 156. 7 Page 475 of this volume. 8 Tome VII, page 156. 9 Tome VII, page 157. 10 Tome VII, page 148. 11 Tome VII, page 150. 12 Tome VII, pages 155 and 160. 13 Tome VII, page 256. 14 Tome 1946–1948, page 135.