Customs and Excise Acts (Application) (Amendment) Order 2019 Index c CUSTOMS AND EXCISE ACTS (APPLICATION) (AMENDMENT) ORDER 2019 Index Article Page 1 Title ................................................................................................................................... 3 2 Commencement .............................................................................................................. 3 3 Interpretation ................................................................................................................... 3 4 Application ...................................................................................................................... 3 5 Amendment of the principal Order ............................................................................. 4 6 Amendment of Customs and Excise Acts (Application) Order 2011 .................... 13 SCHEDULE 15 EXCEPTIONS, ADAPTATIONS AND MODIFICATIONS SUBJECT TO WHICH PART 3 OF SCHEDULE 7, PART 2 OF SCHEDULE 8 AND PARAGRAPH 9 OF SCHEDULE 9 TO THE TAXATION (CROSS-BORDER TRADE) ACT 2018 (C.22 OF PARLIAMENT) SHALL HAVE EFFECT IN THE ISLAND 15 GENERAL MODIFICATION 15 SCHEDULE 7 – IMPORT DUTY: CONSEQUENTIAL AMENDMENTS 15 PART 3 – AMENDMENTS OF OTHER ENACTMENTS 15 SCHEDULE 8 – VAT AMENDMENTS CONNECTED WITH WITHDRAWAL FROM THE EU 17 PART 2 – AMENDMENTS TO OTHER ENACTMENTS 17 SCHEDLE 9 – EXCISE DUTY AMENDMENTS CONNECTED WITH WITHDRAWAL FROM EU 18 PARAGRAPH 9 18 ANNEX 19 ENDNOTES 24 TABLE OF ENDNOTE REFERENCES 24 c SD No.2019/0083 Page 1 Customs and Excise Acts (Application) (Amendment) Order 2019 Article 1 Statutory Document No. 2019/0083 c Customs and Excise Act 1993 CUSTOMS AND EXCISE ACTS (APPLICATION) (AMENDMENT) ORDER 20191 Approved by Tynwald: 9th April 2019 Coming into Operation: in accordance with Article 2 The Treasury makes the following Order under sections 1 and 3 of the Customs and Excise Act 1993. 1 Title This Order is the Customs and Excise Acts (Application) (Amendment) Order 2019. 2 Commencement This Order comes into operation on exit day1. 3 Interpretation In this Order — “the principal Order” means the Customs and Excise Acts (Application) Order 19792; and “exit day” has the same meaning as in the European Union and Trade Act 2019. 4 Application (1) The applied legislation applies in the Island, as part of the law of the Island, subject to the exceptions, adaptations and modifications contained in the Schedule to this Order. 1 Section 3(1) of the Customs and Excise Act 1993 provides that an order made under section 1 or 2 of that Act shall be laid before Tynwald as soon as practicable after it is made and if at the sitting at which it is laid Tynwald fails to approve the order it shall cease to have effect. 2 GC 38/79. c SD No.2019/0083 Page 3 Article 5 Customs and Excise Acts (Application) (Amendment) Order 2019 (2) In this Order, “the applied legislation” means Part 3 of Schedule 7, Part 2 of Schedule 8 and paragraph 9 of Schedule 9 to, the Taxation (Cross-border Trade) Act 2018 (an Act of Parliament)3. 5 Amendment of the principal Order (1) As a consequence of Article 4, the principal Order is amended as follows. (2) In Part IIIA (post-1979 Acts of Parliament applied to the Island) of Schedule 1 (UK legislation applied by the order) — (a) in the entry relating to the Finance Act 1994 (c.9), for the third column substitute — «Sections 7 to 44, paragraphs 1 to 5 and 8 to 10 of Schedule 5 and Schedule 6, as amended by — Finance Act 2008 (c.9); Finance Act 2009 (c.10); Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56); Finance Act 2012 (c.14); Gambling Duty Act 2012 (Gambling Duty Assessments and Appeals) Order 2013 (SD 0301/13); Finance Act 2014 (c.26); Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264); Finance Act 2015 (c.11); section 46 of Finance Act 2018 (c.3); Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c.22)»; (b) in the entry relating to the Finance Act 2003 (c.14), for the third column substitute — «Sections 24 to 39 and 41, as amended by — Finance Act 2009 (c.10); Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264); Finance Act 2003, Part 3 (Amendment) Order 2018 (S.I. 2018/461); Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c.22)»; and (c) in the entry relating to the Finance Act 2008 (c.9), for the third column substitute — 3 2018 c.22 (of Parliament). Page 4 SD No.2019/0083 c Customs and Excise Acts (Application) (Amendment) Order 2019 Article 5 «Sections 124, 130, 131, 133 and 160, and Schedules 36 and 41, as amended by — Finance Act 2009 (c.10); Finance Act 2012 (c.14); Gambling Duty Act 2012 (Gambling Duty Assessments and Appeals) Order 2013 (SD 0301/13); Finance Act 2016 (c.24) Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c.22))». (3) In Schedule 15 (exceptions, adaptations and modifications subject to which the Finance Act 1994 (c.9) shall have effect in the Island)4, in the entry relating to section 16, in the third column, omit subsections (11) and (12). (4) In Schedule 15 (exceptions, adaptations and modifications subject to which the Finance Act 1994 (c.9) shall have effect in the Island), in the entry relating to section 17 (interpretation)5, for the third column substitute — «(a) in the definition of “appeal tribunal”, for “shall be construed in accordance with section 7(3) above”, substitute «means VAT and duties tribunal»; (b) omit the definition of “Community Customs Code”; (c) in the definition of “the Management Act”, for “1979”, substitute «1986»; and (d) in the definition of “relevant duty”, for “means any EU customs duty”, substitute «means any customs duty».». (5) In Schedule 15 (exceptions, adaptations and modifications subject to which the Finance Act 1994 (c.9) shall have effect in the Island), in the entry relating to Schedule 5, paragraph 16, for the third column substitute — «(a) For the italic heading before paragraph 1, substitute «Taxation (Cross-border Trade) Act 2018». (b) For “Commissioners”, wherever occurring, substitute «Treasury». (c) In the opening words , from “, so far as” to “implementing the Code”, substitute «so far as they are made under any provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, as it has effect in the Island,». 4 Schedule 15 was inserted into GC 38/79 by SD 369/94. Section 16 of the Finance Act 1994, as it has effect in the Island has been subsequently amended by SD 217/09, SD 2014/0216 and SD 2016/0272. 5 Section 17 of the Finance Act 1994 was applied in the Island by SD 369/94. 6 Paragraph 1 of Schedule 5 to the Finance Act 1994 was applied in the Island by SD 369/94. c SD No.2019/0083 Page 5 Article 5 Customs and Excise Acts (Application) (Amendment) Order 2019 (d) In paragraph (a), for “transhipment”, substitute «transit». (e) After paragraph (a), insert — «(aa) any decision as to whether or not consent to the amendment or withdrawal of any Customs or other declaration is to be given;». (f) For paragraph (e), substitute — «(e) any decision, in any particular case, as to whether or not any licence, authorisation or approval is to be granted to any person (whether in respect of any premises, place or area or anything else);». (g) For paragraph (j), substitute — «(j) any decision, in any particular case, as to whether or not a fee is to be charged to any person under regulations made under section 27 of the Taxation (Cross-border Trade) Act 2018, as it has effect in the Island, or as to the amount of any such fee;». (h) For sub-paragraph (k), substitute — «(k) any decision as to whether or not collection of interest on arrears of customs duty or agricultural levy is to be waived.». (i) In paragraph (m), for “security”, in both places, substitute «security or other guarantee». (j) In paragraph (n) — (i) omit “customs duty or”; and (ii) omit the words from “or to do any other thing” to the end. (k) After paragraph (n), insert — «(na) any decision as to the time at which or the period within which any obligation to pay any customs duty or to do any other thing required or authorised as a result of provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, as it has effect in the Island, is to be complied with;». (l) In paragraph (o) — (i) for “varied or revoked”, substitute «varied, suspended or revoked»; and (ii) at the end insert «, and a decision as to whether or not a licence, authorisation or approval is to be suspended or revoked or the terms of a licence, authorisation or approval are to be varied».». Page 6 SD No.2019/0083 c Customs and Excise Acts (Application) (Amendment) Order 2019 Article 5 (6) In Schedule 15 (exceptions, adaptations and modifications subject to which the Finance Act 1994 (c.9) shall have effect in the Island), in the entry relating to Schedule 5, paragraph 27, for paragraph (a) in the third column, substitute — «(a) In sub-paragraph (1) — (i) for paragraph (a), substitute — «(a) any decision made under any regulations under section 13, 15 or 18 (approved wharf, examination station or temporary storage facility) — (i) as to whether or not a mandatory condition is met; or (ii) as to whether or not a discretionary condition is to be imposed, the terms of a discretionary condition or whether or not a discretionary condition is met; and any reference to a mandatory condition is to a condition within subsection (1A)(a) of section 13, 15 or 18 and any reference to a discretionary condition is to