assets.publishing.service.gov.uk/government/upl…
- declare imports & pay duties as would from RoW; or
- take advantage of scheme allowing deferral of declarations and payment of duties for 6 months
If the EU & UK conclude a free trade agreement, further guidance will have to be produced outlining the process by which traders can qualify for zero tariffs under the FTA.
Again, document is here: assets.publishing.service.gov.uk/government/upl…