Low-value consignment relief

When goods are imported into a European Union country from a non-EU territory, goods may be subject to customs duty, excise duty and value-added tax. ^[1]

9 relations: Condor Ferries, European Union, European Union value added tax, Excise, Jersey, Port of Southampton, Tariff, Value-added tax, VAT-free imports from the Channel Islands.

Condor Ferries

Condor Ferries is an operator of passenger and freight ferry services between The United Kingdom, Bailiwick of Guernsey, Bailiwick of Jersey and France.

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European Union

The European Union (EU) is a political and economic union of EUnum member states that are located primarily in Europe.

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European Union value added tax

The European Union value added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU).

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Excise

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Jersey

Jersey (Jèrriais: Jèrri), officially the Bailiwick of Jersey (Bailliage de Jersey; Jèrriais: Bailliage dé Jèrri), is a Crown dependency located near the coast of Normandy, France.

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Port of Southampton

The Port of Southampton is a passenger and cargo port in the central part of the south coast of England.

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Tariff

A tariff is a tax on imports or exports between sovereign states.

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A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally, based on the increase in value of a product or service at each stage of production or distribution.

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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).

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Redirects here:

LVCR, Low Value Consignment Relief.

References

[1] https://en.wikipedia.org/wiki/Low-value_consignment_relief

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