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Intra-EU trade if the UK exits the EU without a deal

Importing – moving goods from the EU 27 Member States to the UK
UK Economic Operator Registration & Identification (EORI) number
All UK import declarations require the importer of record to register with HMRC for an EORI number. Those businesses who have either imported or exported previously will already be EORI registered, those who have not will need to register at https://www.gov.uk/eori
Import declarations
For information on making UK import declarations see:https://www.gov.uk/starting-to-import/importing-from-noneu-countries
Transitional Simplified Procedure (TSP) for importing goods from the EU
Registering for TSP allows businesses importing goods into the UK from the EU to transport the goods without having to make full customs declarations at the border and delays the payment of import duties.
Once registered you’ll be able to make either:  A simplified frontier declaration submitted electronically to HMRC or  An entry in your own records of when the goods cross the border
Using the Standard Goods Procedure and entry in own records, the carrier/forwarder is provided with the EU export declaration generated Movement Reference Number (MRN), together with the TSP approved UK EORI number. Having these reference numbers the driver will be allowed to board the ferry, ship or enter the Eurotunnel and the goods can be delivered to their destination.
Where a simplified frontier declaration is made, this will generate its own MRN. There is a different procedure for controlled goods and TSP cannot be used where a Customs Special Procedure (Customs Warehouse, Processing etc.) is used. Businesses using TSP will need to set up a Deferment Account and will be able to delay finalising the Customs declarations and making payment for the first 6 months after the UK leaves the EU For more information see;https://www.gov.uk/government/news/hmrc-outlines-extension-of-transitional-simplified-procedures
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