Please could you explain the new Transitional Simplified Procedure (TSP) announced by HMRC on 4 February 2019. We are an importer of goods from most of the EU Member States which we further process and re-export into the EU or sell to 3rd countries such as Canada, the USA, Switzerland, etc. The goods all arrive by airfreight as they are low volume and lightweight. Should we register for TSP? It seems to only refer to roll-on/roll-off (RORO) shipments and ferry ports.

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