UK Transition: The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
This Tax Information and Impact Note is about the measures to allow traders importing goods from the EU to make a declaration in their commercial records.
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The government announced on 12 June 2020 that border controls for EU goods imported into GB will be introduced at the end of the transition period in stages to give businesses affected by coronavirus (COVID-19) more time to prepare.