HMRC today published a document announcing the Simplified customs processes for UK businesses trading with the EU in the event that the UK leaves the EU without a deal.
This is a must-read for all people working with international trade. A good initiative. The routines are not applicable on the NI/ROI border.
It is also important to remember, if we will get a no-deal hard Brexit, that on the other side in EU normal procesures for third country customs clearance according to the EU Union Customs Code will be the applicable if the EU does not decide otherwise.
To read the new procesures, click here: HMRC Customs procedures if the UK leaves the EU without a deal