HMRC Details Transit Procedures After No-Deal Brexit

The United Kingdom’s HM Revenue & Customs detailed requirements for importing goods from the EU under the Common Transit Convention after a no-deal Brexit, in an update to its guidance document on transitional simplified procedures. For standard goods, the importer is required to keep records of the importation. For controlled goods, a simplified frontier declaration is required, though not before the goods enter the U.K. Instead, it must be submitted “before the goods leave the office of destination or authorised consignee.” The guidance does not apply to goods imported into Northern Ireland from Ireland, HMRC said.