Distribution & Fulfillment
Jersey's fulfilment industry remains under close scrutiny from the Treasury Select Committee about what the press described as a "VAT dodge". However, the UK government later stated that the industry is legitimate. Amazon, Tesco. Play.com and Boots are all located in the island. The fulfilment industry has grown rapidly as companies "fulfil" internet orders and orders made through call centres, typically for CDs, computer games or DVDs, by sending the ordered goods on to the buyer. If those goods are sent into the UK from Jersey (which is not part of the UK or the EU), and each package is worth less than £18, VAT is not payable. This usually makes the product price lower than that typically charged on the UK high street.
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