Following repeated postponements, the UK Government has finally published its plans to introduce full border controls on imports of goods from the EU. We explain what this means in practice and what businesses need to do to prepare.
Note: This briefing was updated in October 2023 to take account of further changes to the timetable for introducing border controls on imports from the EU, announced at the end of August 2023. All dates, including the timeline below have been amended to reflect the position as outlined in the August announcement.