Shopify questionAnswer3 min read
How Do I Ship to the Channel Islands and the Highlands?
The Channel Islands are an export for VAT; the Highlands are just a costly UK postcode. Here is how to handle both on a Shopify store.
Key takeaways
- HMRC says the Channel Islands aren't part of the UK for VAT, so goods sent there are exports that may be zero-rated if you keep the right evidence.
- For direct exports, you must send the goods and get evidence within 3 months, and every parcel needs a completed customs declaration.
- Jersey charges its own GST on imports unless the total cost is below £60, so customers may pay on arrival.
- The Highlands and Scottish islands are in the UK, so there's no customs, but delivery takes longer and often costs more.
- Who it is for
- UK stores with island or remote customers
- Time needed
- 3 minutes to read
- What you need
- Your shipping zones and carrier list
Treat them as two separate problems. The Channel Islands are outside the UK for VAT, so a parcel to Jersey or Guernsey is an export: you can zero-rate the VAT if you keep proof, and each parcel needs a customs declaration. The Scottish Highlands and islands are part of the UK, so there's no paperwork, but couriers deliver there more slowly and often charge more, so set rates that cover it.
I set up shipping zones for UK Shopify stores, and these two destinations cause most of the "why did that order lose money" questions. The rules below come from HMRC's VAT Notice 703, the Government of Jersey and Shopify's help center, checked on 7 November 2026. This isn't tax advice.
The two destinations compared
| Question | Channel Islands | Highlands and islands |
|---|---|---|
| Customs declaration | Yes, every parcel | No |
| UK VAT | Zero-rated with evidence | Charged as normal |
| Local tax for buyer | Possible, e.g. Jersey GST | None |
| Evri via Shopify | Not delivered | Delivered |
| DPD via Shopify | Check with DPD | Two Day service |
Shipping to Jersey and Guernsey
VAT Notice 703 says: "The Channel Islands are not part of the UK for fiscal (VAT) purposes", and goods sent there "are regarded as exports and may be zero-rated" if the conditions are met. In practice:
- Evidence. For direct exports you have 3 months to export the goods and get valid evidence of it.
- Letter post up to 2 kg. A completed certificate of posting, stamped by the Post Office, is the evidence.
- Parcels. HMRC says "a fully completed customs declaration is required for every parcel", with a full description, quantity, weight and value.
- Controlled goods. Excise goods and goods under customs control always need an electronic export declaration.
On the buyer's side, the Government of Jersey says customers pay GST on goods imported from UK retailers not registered for Jersey GST, unless the total cost is below £60. Say so on your shipping page so island customers aren't surprised.
Shipping to the Highlands and Scottish islands
No customs or VAT changes apply here. The issue is cost and speed. Through Shopify Shipping, DPD sends to the Scottish Highlands and islands with its Two Day service, while its Next Day service covers mainland UK. Other couriers set their own remote-area surcharges by postcode, so check your carrier's list before promising a delivery time.
How to charge for remote postcodes
Shopify's shipping zones are built from countries and regions, so a surcharge for specific postcodes usually needs one of these:
- Carrier-calculated rates. For UK locations, Shopify offers calculated rates from DPD UK, InPost UK and Royal Mail, which price each address.
- A shipping rates app that supports postcode rules.
- A blended rate that's slightly higher for everyone, if remote orders are rare.
For heavy or bulky products, remote postcodes can cost several times the mainland rate, so give them their own handling. My guide to shipping rates and zones shows the setup.
Related UK destinations
Northern Ireland follows different rules again, under the Windsor Framework, and Shopify can't sell labels for Great Britain to Northern Ireland shipments. See how to ship to Northern Ireland. If you sell from the EU or Australia into the Channel Islands, treat them as a non-EU export market with their own import tax.
What to do next
- Add customs descriptions, values and weights to every product.
- Keep proof of export for each Channel Islands order for your VAT records.
- Check your carrier's remote-area list and set Highlands rates to match.
Free tools
Check your own store
Free, no sign-up. Each one runs a part of this guide for you.
Frequently asked questions
Do I charge VAT when shipping to Jersey or Guernsey?
HMRC treats goods sent to the Channel Islands as exports, which may be zero-rated if you meet the conditions and keep evidence. Get tax advice for your setup.
Do parcels to the Channel Islands need a customs declaration?
Yes. VAT Notice 703 says a fully completed customs declaration is required for every parcel exported by post.
Will my Jersey customer pay tax on arrival?
Possibly. The Government of Jersey says GST is due on imports from retailers not registered for Jersey GST unless the total cost is below £60.
Does Evri deliver to the Channel Islands through Shopify?
No. Shopify's help center says Evri labels don't support the Channel Islands, PO boxes or BFPO addresses.
Is shipping to the Highlands more expensive?
Often. Couriers set remote-area surcharges by postcode, and through Shopify, DPD uses a Two Day service for the Highlands and islands.
Can Shopify charge more for Highland postcodes?
Shopify's zones are built from countries and regions, so postcode surcharges usually need carrier-calculated rates or a shipping rates app.
Sources
- VAT on goods exported from the UK (VAT Notice 703), GOV.UK
- VAT on goods bought in the UK, Government of Jersey
- Shipping with DPD, Shopify Help Center
- Shipping with Evri, Shopify Help Center
- Setting up shipping zones, Shopify Help Center
Related services and work
I'm a Shopify developer and CRO specialist. I have built and improved Shopify stores since 2018, completed more than 1,000 projects, and hold a 4.96 average rating across 719 client reviews.
More guides
-
Why Shopify Stores Lose Sales on Mobile: A Practical CRO Checklist
Mobile visitors decide fast, with one thumb and plenty of distractions. Here is how to find the leaks on a Shopify store and fix them in the right order.
-
Shopify CRO Audit Checklist for DTC Brands
The checklist I use to audit DTC Shopify stores, from checking that the data can be trusted to deciding which fixes to ship first.
-
When to Build a Custom Shopify App Instead of Adding Another Subscription
Another subscription is the quickest fix, until you are paying for five apps that still don't match how your business works. Here is how to decide.
-
How to Find Out What Theme a Shopify Store Uses
Every Shopify store names its theme in the page code. Here is where to look, how to read what you find, and what it means for your own theme choice.
-
How to See What Apps a Shopify Store Uses
Apps leave traces in a store's page code: scripts from their own servers, app embed folders and pixel settings. Here is how to read them, and what to do with the list.
-
How to Name a Shopify Store (and Check the Name Is Free)
A store name has to be easy to say, free as a domain and a handle, and clear of other brands. Here is the process I use with clients, and what Shopify lets you change later.
