The Lieutenant Governor is Her Majesty’s personal representative and official channel of communication between the Crown and the UK Government and Bailiwick.
The other key offices held under the Crown are those of the Bailiff and Deputy Bailiff, who preside over the States of Deliberation and the Royal Court, and HM Procureur (Attorney General) and HM Comptroller (Solicitor General), who are the legal advisers to the Crown and the States.
The Bailiwick is not represented in the UK Parliament. Acts of Parliament do not apply in the Bailiwick unless extended by Order in Council. The UK Government is responsible for the Bailiwick’s international representation.
Special terms were negotiated for the Channel Islands on the UK’s accession to the EEC. These are contained in Protocol 3 to the Treaty of Accession. The effect of the protocol is that the Bailiwick is within the Common Customs Area and the Common External Tariff (i.e. it enjoys access to EEC countries of physical exports without tariff barriers). Other Community rules do not apply to the Bailiwick
Customs Territory
When in 1973 the UK joined the EC, special arrangements were made for the Channel Islands. Protocol 3 to the UK Act of Accession applies EC Customs rules to the Channel Islands, and Article 3 of the Community Customs Code (EC Regulation 2913/92, as amended) includes the Channel Islands as part of the EC’s Customs territory. This clearly portrays what was set out in Protocol 3 and states that for Customs purposes the Channel Islands are within the Customs territory of the EC.
The Islands are excluded from the provisions of the EC Treaty, apart from those ensuring the proper functioning of free trade with the EC (Article 25(c) of the UK Act of Accession
These provisions allow for the free movement of goods between the Islands and the EC without any Customs charges being levied.
As the Islands are not part of the European Union VAT is not applicable on goods in the Islands, however goods sent from the Islands to an EC country are subject on arrival in that country to any applicable VAT charges.
The Community Customs Code and the Implementing Regulation EC Regulation 2454/93 are the basis for standard Customs procedures throughout the Customs territory of the Community.