VAT-free Imports From The Channel Islands
Many low-valued exports of goods from the Channel Islands to the United Kingdom were exempt from value added tax (VAT) until April 2012, due to the operation of an EU tax relief called Low Value Consignment Relief (LVCR). LVCR was not limited to the Channel Islands, and continues to apply to all low-valued imports into the EU from other countries outside of the EU.
Read more about VAT-free Imports From The Channel Islands: Current Status, Business Response
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