However, an optional exception was allowed on low value shipments to member states in the form of an EU administrative VAT relief, known as Low Value Consignment Relief or LVCR.
[1][2][3] LVCR was an optional form of VAT relief designed to speed up the transit of low value goods through the mail which might otherwise be delayed by customs and also to reduce the cost of tax collection where it might not be practicable.
While this was in place, internet-order fulfilment centres were set up in the Channel Islands for the postal distribution of packages valued under £18 (€22).
[7] It was announced on 4 October 2012 that Condor Logistics would close its operations with the loss of about 180 jobs (110 in the UK, 50 in Jersey and 20 in Guernsey).
[8] In August 2013, Huelin-Renouf, which had operated a lift-on/lift-off container service for 80 years between the Port of Southampton and the Port of Jersey, ceased trading,[9] although the business was later taken up by a market entrant, Channel Island Lines.