The UK revenue authority, HMRC, has written to almost 150,000 VAT-registered businesses detailing simplified transitional procedures that will come into effect in the instance of a “no-deal” Brexit.

Businesses established in the UK which import goods from the EU into the UK that register to be subject to transitional simplified procedures will be entitled to transport and import goods without the need for making customs declaration duties at the border. They will also be entitled to delay payment of import duties, if so desired.

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