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HMRC has published a useful list to help businesses be prepared to import goods from the EU to the UK as we count down to the 31 January 2020 Brexit date. We are then likely to see a fixed transition period until 31 December 2020 by the end of which the Government expects to have a trade deal in place with the EU.
The six points of action listed are relevant if there is a no-deal Brexit but are also likely to be required once a trade deal is in place.
There are also likely to be different rules if your clients are moving goods from Ireland to Northern Ireland.