In the event of a 'no deal', the Government’s priority is to keep goods moving and avoid delays at the border. As the customs authority, HMRC will act to ensure that border processes are as smooth as possible, without compromising security.
After listening to concerns from businesses, the Government is introducing temporary easements for a ‘no deal’ scenario to help businesses keep trading. This includes Transitional Simplified Procedures (TSP), where once registered traders will be able to import goods from the EU into the UK without having to make a full customs declaration at the border and will be able to postpone paying any duties.
Border Force and HMRC will continue to carry out risk based checks on goods entering the UK as they do now.