March 2019 is quickly approaching and UK businesses are still largely in the dark about how customs procedures will be carried out in the event of a no-deal Brexit. In response, Her Majesty's Revenue and Customs (HMRC) published an updated  partnership pack to provide guidance and support for businesses preparing for day one if the UK leaves the EU without a deal.

For the time being, the pack outlines high-level customs procedures and the ways in which processes will be changed for goods moving across the UK border. Later in the autumn, the HMRC will expand the pack to include a breakdown of agrifood regulations, controlled goods (such as timber, chemicals, and waste) regulations and licensing, and road haulage licensing.