Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of Jersey relating to an Arrangement concerning the Establishment and Operation of the United Kingdom-Crown Dependencies Customs Union (“the Arrangement”). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are “arrangements establishing a customs union” between the United Kingdom and Jersey for the purposes of section31(2) of the Taxation (Cross-border Trade) Act 2018.
Link: The Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2019
Source: Legislation .gov.uk