Low value goods relief was part of fiscal regime

Jersey Choice Ltd exported horticultural products by way of mail order directly to consumers in the UK in small packets. The value of the contents of these packets used to attract low value consignment relief (LVCR) until the UK government in 2012 passed legislation which removed this relief on mail order imports into the UK from the Channel Islands.

The taxpayer brought proceedings against the Treasury claiming that the withdrawal of the LVCR was contrary to the Treaty on the Functioning of the European Union (TFEU) and general principles of EU law.

The High Court struck out the claim on the basis that it had shown no reasonable grounds for the claim and the Court of Appeal upheld that decision.

The Supreme Court supported the previous decisions finding the taxpayer had not reasonable basis for a claim. The imports charge fell within the fiscal rather than...