Fulfillment

Fulfillment in Guernsey is a flourishing sector with small locally-based businesses and larger household brand names running fulfillment operations from the island. Offering exciting new opportunities for UK-based e-tailers, some of the big players in music and video retailing, notably Amazon.co.uk, HMV and Tesco.com, have set up shop in the Channel Islands, joining existing names such as Play.com and Healthspan.

Because there is no VAT in Guernsey, products can be imported without VAT. All exports to the UK, excepting tobacco, beer, wines and spirits and petroleum products, with a value of less than £18 are not liable for VAT. Similar exemption agreements are in place with the larger EC countries with the notable exception of France. The Island’s Customs & Excise has entered into a VAT prepayment scheme with the UK whereby VAT on eligible goods can be paid monthly in arrears by authorised companies. This means that the end customer is not required to pay import taxes or VAT on receipt of goods

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