The Channel Islands consist of the Bailiwicks of Guernsey and Jersey, Crown dependencies which are self-governing but historically linked to the Crown. The Channel Islands have a special relationship with the United Kingdom as set out in Protocol 3 to the United Kingdom's Act of Accession 1972, which formed part of the Treaty of Accession. Under this agreement the Channel Islands are not part of the European Union but are part of the customs territory of the union. This means they do not charge VAT on purchases but there is a free movement of industrial and agricultural goods in trade between the Islands and the Union. Jersey introduced a Goods and Services Tax (GST) of 3% in 2008 which increased to 5% in 2011 on the majority of goods and services supplied in Jersey for local use, including imports, GST can be claimed back on exports.