 Limited operate a chain of stores in Jersey, their franchises include well-known names, such as Marks & Spencer, Iceland, and Costa Coffee.A number of online retailers, and fulfillment houses operate from the Channel Islands, including Jersey, supplying a variety of low-value goods such as CDs, DVDs, video games, and gadgets.Residents of the EU were choosing to order goods from Jersey, so as to benefit from a tax relief known as Low-value consignment relief (LVCR).