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As a result of an earlier announcement, the UK government has published information on the procedures for trade with the EU after the end of the Brexit transition period. The document The Border with the European Union: Importing and Exporting Goods explains how the British will organise their customs formalities and border controls in three stages and how businesses can prepare for the forthcoming changes. It will apply regardless of whether or not there is a UK-EU trade agreement. Exceptions are goods with origin or destination Northern Ireland, for which the UK is working on a different regime in line with the Ireland/Northern Ireland Protocol.
Source: © Ministerie LNV
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