Originally Posted by jhe
I have a related question regarding the Channel Islands. I asked a customs agent in France
whether going to the Channel Islands will mean existing the EU Customs Zone for purposes of triggering a new 18 month TA period. The answer was NO. As I read the UK materials, the UK seems to treat the Channel Islands outside the zone so a visit there would trigger a new period. Is there a difference in interpretation between the French and UK customs authorities or am I misreading these materials?
The Channel Islands are muddy waters as to the EU. There is the UK perspective and then there are the EU country perspectives and it is damn confusing because of their part in the EU as to customs duty / tariffs and free intra-EU trade
, and their part out status as to not being included in the EU VAT system.
The UK's perspective is linked and copied below. The EU perspectives could be the opposite, or at least challenged by an EU official rightly or wrongly.
5.5 How to claim relief
Subject to the conditions outlined in paragraphs 5.1 to 5.4, no formal application for authorisation or customs declaration to claim relief will be required when you arrive direct from a country outside the UK or EU (the Channel Islands are regarded as outside the EU for this purpose)
. When you enter UK territorial waters (the 12 mile limit) without making a customs declaration (other than the mandatory arrival report as per the note) this will be treated as:
a declaration that you and the vessel that is being imported are eligible for relief
an application for Temporary Admission (TA) authorisation
If the vessel arrives in an EU member
state, the customs authorities in that member
state should be contacted to claim relief. If the vessel is subsequently used in the UK no further declaration will be required but you must be able to provide details, if asked, of when and where the vessel first arrived in the EU.
Use in the UK and within the EU
Although no formal declaration for relief is required, if you use the vessel in the UK before using it in EU member states, you may wish to make an oral declaration and submit an inventory document at the time of import to apply for authorisation and claim relief. This is not mandatory but can help to provide evidence to customs authorities in EU member states that relief under TA was initially claimed in the UK. For further details, please read Notice 308: Temporary Admission - temporarily importing non-EU means of transport for private or commercial
Although no formal declaration to claim Temporary Admission is required, if the pleasure craft is arriving in the UK direct from a country outside the EU it will be necessary to:
fly the ‘Q’ flag and phone
the National Yachtline to notify the arrival
complete a C1331 form
report any prohibited or restricted goods, any duty free stores and any persons that require immigration clearance
For further details, please read paragraphs 3.1 to 3.3.
5.6 Extending the period of visit, or deciding to live permanently in the UK or EU
The periods set out in paragraphs 5.3 and 5.4 can be extended in exceptional circumstances within reasonable limits, for example to carry out running repairs
necessary before the vessel can be used to leave the UK or EU. If an extension is needed, submit a written request to the Temporary Admission Team at the address in paragraph 5.9 and explain why it is needed.
If you decide to live permanently in the UK or EU, you should write to the Temporary Admission Team to advise them and to give details of the vessel. The vessel will no longer be entitled to relief under Temporary Admission but it may qualify for an alternative relief for transfer of residence, please read paragraph 3.15 for further details.
If at any time during a stay in the UK a vessel no longer qualifies for relief, the Temporary Admission Team must be contacted to advise them of the change in circumstances. It will then be necessary to complete a diversion entry on form C88 to pay the taxes/duties due; Notice 308: Temporary Admission - temporarily importing non-EU means of transport for private or commercial
transport use explains how to complete the declaration.
It will be necessary for you to provide the following if requested:
proof that the vessel is registered outside the customs territory of the UK and EU in the name of a non-UK or non-EU person
if the vessel is not registered, proof that it is owned by a non-UK or non-EU person
a passport/identity card for the person claiming relief to confirm their normal place of residence
if a UK or EU resident, details to support the claim to relief referred to in the table in paragraph 5.4
when and where the vessel arrived in the UK or EU
when and where it leaves the UK or EU or is otherwise disposed of
These records should be kept for 4 years after discharging relief.
The UK Parliament has power to legislate for the Islands, but Acts of Parliament do not extend to the Islands automatically. Usually, the Act gives power to extend the application of the Act to the Islands by an Order in Council, after consultation. For the most part the Islands legislate for themselves. Each island has its own primary legislature, known as the States of Guernsey and the States of Jersey, with Chief Pleas in Sark and the States of Alderney – the Channel Islands are not represented in the UK Parliament. Laws passed by the States are given royal assent by The Queen in Council, to whom the islands' governments are responsible.
The islands, are not part of the European Union and, thus, were not a party to the 2016 referendum on the EU membership, but were part of the Customs Territory of the European Community by virtue of Protocol Three to the Treaty on European Union.
In September 2010, a Channel Islands Brussels Office was set up jointly by the two Bailiwicks to develop the Channel Islands' influence with the EU, to advise the Channel Islands' governments on European matters, and to promote economic links with the EU
Jersey and the European Union
Jersey has a special relationship with the European Union (EU). In simple terms, the Island is treated as part of the European Union for the purposes of free trade
in goods, but otherwise is not a part of the EU. The formal relationship is set out in Protocol 3 of the UK's 1972 Accession Treaty and confirmed in what is now Article 355 (5) (c) of the EU Treaties.
The formal relationship between Jersey and indeed the Channel Islands and
the EU is enshrined in Protocol 3 of the UK’s 1972 Accession Treaty (see
Annex 1), and is confirmed in what is now Article 355 (5) (c) of the EU Treaties.
Under Protocol 3, the Islands are part of the Customs Union and are essentially
within the Single
Market for the purposes of trade in goods, but are “third
countries” (i.e. outside the EU) in all other respects. Jersey and Guernsey are outside the EU VAT area.