VAT-free imports from the Channel Islands
VAT-free imports from the Channel Islands to the United Kingdom took place for a few years during the early 21st century as a result of low-value consignment relief (LVCR). This is a tax relief that applies to low-valued imports to the European Union, exempting them from value-added tax (VAT).
Source: Wikipedia — VAT-free imports from the Channel Islands (CC BY-SA 4.0)