On 4 December 2018, UK HMRC published guidance on exporting and importing goods if the UK leaves the EU with no deal. The guidance notes that in the unlikely event that the UK exits the EU without a deal, from 11 pm GMT on 29 March 2019, many UK businesses will need to apply the same processes to EU trade that apply when trading with the rest of the world. The guidance includes a checklist of things to do in preparation, what must be done before the import or export of goods, and additional steps when importing or exporting goods.