As per the FT:
"Goods shipped to Britain from the EU will be waved through UK ports without checks for a temporary period if there is a no deal Brexit, HM Revenue & Customs announced on Monday.As I noted the other day, the laws of man can be changed at the stroke of bureaucrat's pen as HMRC have just proven!
In a move aimed at reducing gridlock at UK ports if Britain leaves the EU without a deal, HMRC said it would introduce “simplified importing procedures” for an initial period of one year. In a letter to 145,000 VAT-registered companies, the UK’s tax collection agency said that, under its plans, companies transporting goods into the UK would be able to defer making a full declaration until after the goods had crossed the border.
Companies would also be able to defer paying any duty until the month after import."
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