From 1 April 2012, consignments sent to consumers in the UK from the Channel Islands will no longer be eligible for the relief, so VAT will be due on them regardless of their value. Mail order goods sent to the UK from other non-EU countries will not be subject to VAT as long as the value of the shipment is below £15.

During the recent Judicial Review the High Court decided against Jersey and Guernsey in their case against the UK, the High Court decided that the EU law principle of fiscal neutrality does not apply to transactions involving non-EU countries (so there is no reason why imports from Jersey and Guernsey should be dealt with in the same way as those from other non-EU countries). The High Court also decided that the EU law principle of proportionality does not apply outside the EU. However, leave to appeal against the judgment has been given so that it is still possible that this measure may be found to be unlawful.