Low-value but high volume trade can be fulfilled from low or no tax jurisdictions such as Jersey utilising Low Value Consignment Relief (LVCR) options. The UK operates the LVCR limit as £18. European Union legislation caps the ceiling at 22 Euros, but not all Member States apply the LVCR. Therefore local advice should be taken.

The UK's LVCR limit of £18 is based on the "intrinsic" cost of the goods and certain conditions must be satisfied for the exemption to apply. However, simply distributing the product from a tax haven jurisdiction such as Jersey is not enough. The hosting and corporate management infrastructure should also be located offshore. There has to be sufficient commercial substance offshore and critical management decisions must be taken there. Otherwise the structure will not pass the anti-avoidance tests. From 1 August 2004 the UK has introduced disclosure and registration provisions in cases where tax may be mitigated.

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