Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Value-Added-Tax-free imports from the Channel Islands are exports of goods from the Channel Islands on which value added tax (VAT) is not levied due to the operation of an EU tax relief called Low Value Consignment Relief (LVCR). In recent years, retailers, politicians and academics in the United Kingdom have expressed concern at the potentially unfair and damaging economic advantage this affords to retailers based in the Channel Islands who are able to offer the same products as UK retailers but at significantly lower prices. Unsurprisingly VAT free mail order goods have become very popular with UK consumers and demand for VAT free mail order on the UK mainland has resulted in the rapid growth of internet mail order retailers such as Play.com, Amazon UK, and HMV.