On 4 February 2019, UK HMRC has announced Transitional Simplified Procedures for customs, should the UK leave the EU without a deal.

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HM Revenue and Customs (HMRC) has written to 145,000 VAT-registered businesses trading with the EU about simplified importing procedures and also updated them on the actions that they need to take to prepare.

Transitional Simplified Procedures (TSP) for cus…