BoatFayre Terms of Service
Under powers granted to him under Article 15 (1) of the Customs & Excise (Jersey) Law 1999, the Agent of the Impôts hereby approves the following premises as ‘approved premises’ for operation by Boatfayre Ltd:
Store A29, Albert Quay, St Helier.
Under Article 15(2) of the aforementioned Law the Agent of the Impôts attaches the following conditions to this approval:
1. The following goods may be stored in the above approved premises: dutiable goods that are under customs control in accordance with the provisions of the Customs and Excise (Jersey) Law 1999; and are intended for export from the Island (herein after referred to as ‘duty free goods’).
2. The above premises will be kept secure at all times and duty free goods will not be removed from these premises other than in accordance with this Undertaking. Keys to the bonded store should only be allocated to senior members of staff only.
3. All supplies of duty free goods for Boatfayre will be consigned and delivered to Boatfayre at the above ‘approved premises’. Duty free goods stored within the above approved premises will be subject to the following conditions:
- - Proper stock records will be kept at all times and immediately updated when goods are taken into or removed from stock and that all such records will be produced to JCIS Officers on demand. A system of accounting must be in place which ensures that all persons purchasing goods at the store supply names and details of travel together with an amount and description of goods purchased.
- - Having taken account of the goods at the time of delivery, all relevant delivery documents will be noted to indicate any discrepancy which shall immediately be brought to the attention of a JCIS Officer.
- - Any goods in excess of requirements will not be returned to a supplier unless authority to do so has been obtained from a JCIS Officer.
- - All necessary facilities will be provided to JCIS Officers to enable stock to be checked either at the time of delivery or at any time against delivery notes, stock records or other relevant documents.
- - Those employed by Boatfayre must all receive full training which ensures that employees have a clear understanding of the terms and conditions.
4. Boatfayre is permitted to supply duty free goods to the crew members of visiting vessels. These supplies are subject to the following vendor controls:
- - The duty free goods shall be supplied to passengers or crew not in excess of 200 cigarettes or 250 grammes of other tobacco products, 1 litre spirits, 4 litres of wine and 16 litres of beer or cider per person.
- - These supplies must be made within sealed containers with the words: ‘Goods under Customs seal for export ……’
- - Deliveries will only be made immediately prior to the intended departure time.
5. Boatfayre is permitted to supply duty free goods to passengers from visiting cruise ships on embarkation, after spending time ashore in Jersey. These supplies are subject to the following vendor controls:
- - Customs must be notified 24 hours in advance before any such supply is made
- - Such supplies should only be made at the immediate point of departure
- - No quantitative restrictions apply to these sales
6. Boatfayre is permitted to supply duty free goods in line with the quantities referred to in paragraph 4 to passengers travelling on commercially operated sailings from St Helier. These supplies are subject to the following vendor controls:
- Upon presentation of valid tickets / embarkation cards for travel from Jersey, passengers may complete the purchase transaction for duty free goods within the ‘approved premises’ but may not take possession of those goods at that point. All duty free goods must be delivered to customers at the departure gate before immediate embarkation (seaside).
- To ensure an adequate audit that this practice is adhered to, Boatfayre will endorse the company copy of sales receipts with the ticket reference number or passenger name.
If any passenger buys in excess of their duty free allowance, then a Boatfayre representative will inform an officer from the Revenue and Goods Control (RGC) section of the Customs and Immigration Service, prior to the departure of the vessel.
7. Boatfayre is permitted to supply ship’s stores to all commercial vessels as well as private yachts leaving Jersey waters and going to a port south of the port of Brest or north of the north bank of the River Eider in Denmark on receipt of a completed Ship’s Stores application form (JCE22) which has been approved and authorised by an officer from the Customs and Immigration Service.
8. Duty paid stock is permitted to be stored at Boatfayre’s ‘approved premises’ on the strict understanding that it is clearly segregated from duty free stock.
9. Boatfayre are required to provide details of their monthly duty free sales to the Customs and Immigration Service. JCIS Officers from the RGC section will conduct regular compliance checks of Boatfayre’s inward duty free supplies, existing stock, and sales for export. If duty free goods cannot be identified as being either in stock, exported or otherwise satisfactorily accounted for, then an account will be tendered for the outstanding duty. Boatfayre will settle this account promptly within seven working days of receipt.
10. Boatfayre undertakes to pay such administrative charges as the Customs and Immigration Service apply within seven working days of the account being tendered.
11. Boatfayre acknowledges that under Article 65 of the Customs and Excise (Jersey) Law 1999
“where the Agent of the Impôts considers that a person has committed an offence…… in relation to …….. the exportation of goods, he may, instead of referring the matter to …….. a Centenier with a view to such a person being prosecuted for that offence, accept such a sum by way of 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’.
12. Boatfayre acknowledges that under Article 15 (5) of the Customs and Excise (Jersey) Law 1999 it is an offence to fail to comply with the conditions in this undertaking and that such an offence is punishable with a fine not exceeding £5,000.
13. This Undertaking is valid from the date below. All previously dated Undertakings and Agreements agreed between Boatfayre and the Jersey Customs and Immigration Service are hereby revoked. The Agent of the Impôts reserves the right to amend this Undertaking at any time.