Businesses trading with the EU have less than three weeks to get ready for new import and exports customs controls which come into force in the new year.

To help traders and businesses adapt to these changes HMRC has been sending letters and emails explaining the new customs rules that start in the New Year, the action that they need to take, and the support on offer from HMRC.

Current customs arrangements for goods moving from Ireland and Northern Ireland to Great Britain will be extended for as long as discussions between the UK and EU on the operation of the Northern Ireland Protocol are ongoing.