• All businesses operating in GB (England, Scotland, and Wales) must comply with customs regulations, laid down in UK law, administered and policed in the UK by HMRC. EU law will continue to apply in Northern Ireland as agreed in the Northern Ireland Protocol. Summary

  • Companies must take compliance with customs regulations seriously or it may lead to the payment of additional duties, levying of customs civil penalties, delays due to increased inspections or withdrawal of customs simplifications. Summary

  • When further information is requested by HMRC, UK businesses must provide the additional data in full as quickly as possible. Business’ Duties

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