The European Court of Justice ruled the cost of eye tests should be included in the contact lens package, taking the total value over the£18 limit, making Dollond & Aitchison eligible to pay VAT.
The Channel Islands are in the EU for customs purposes but retailers do not have to pay tax on goods under£18.
Last year, the loophole infuriated HM Customs and Excise, which estimated that the UK was losing VAT revenue of£80 million each year, a figure likely to increase to more than£200 million in the future.
Although this case was won on a technicality relevant to opticians, financial adviser Grant Thornton, believes HM Revenue and Customs (HMRC) will use the abuse of rights argument to reign in other retailers using the loophole at the next available opportunity.
Retailers - including Tesco, Amazon and Boots - use the loophole to distribute CDs and DVDs to the UK.
Grant Thornton VAT director Paddy Behan said: 'This decision does not itself cast doubt on the application of the VAT concession for small imports.
'If HMRC had not won this case on technical analysis, they would probably have been tried to argue for the application of abuse of rights.
'Because of the increased use of this concession and criticisms of it from certain onshore retailers, I think it is a racing certainty that HMRC will run an abuse argument in a case very soon.'
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