12 Feb 2019
VAT-registered businesses importing goods from the EU must register with HMRC to benefit from simplified customs procedures in the event of a no-deal Brexit. Importers that are registered with HMRC will be able to use transitional simplified procedures (TSP) for customs. TSP will enable businesses to import goods from the EU without making a full customs declaration. It will also allow import duties to be collected by direct debit the month after goods have been imported.
Further information available from https://www.gov.uk/guidance/register-for-simplified-import-procedures-if-the-uk-leaves-the-eu-without-a-deal