Mike McGrath, MD of our Irish partners, Arvo, updates on the supply chain risks facing importers and exporters into N Ireland from 1 January

Warren Buffett’s nugget of wisdom that “you only find out who is swimming naked when the tide goes out” will be fully confirmed from the 1st of January. That’s when N Ireland will see the impact of the UK government’s decision to create two trading principles across the Irish sea.

This creation of a “parallel universe” for Northern Ireland has the potential of creating a bureaucratic nightmare, whereby NI businesses have one foot in each market (UK and EU) but this will require much red tape to control bad actors, e.g. there now will be a CE Mark for European products, a UKCA mark for UK products and the UKNI Mark for NI products. Companies trading on both sides of the border will need a crash course on international product certifications and standards.

A similar risk exists with regards the supply of Chemicals, where over 8,000 products are currently registered by UK Companies with regards to REACH (the key chemical control regulation in the European Union). These will all expire on December 31st, even though many are destined for the Irish market. UK suppliers will have to re-register and change operation into the EU, or the Irish customer/distributor will have to register as an importer, if these products are going to be available in Ireland in 2021. Once again, the weakest link in the supply-chain will be tested as both these measures require significant resources. And the UK will introduce UK REACH authorisation next year to add more confusion to the matter.

Data Protection and the movement of personal data in and out of the UK is still the invisible elephant in the room, as the terms of the Free Trade Agreement have not concluded.  This will decide whether the UK receives an adequacy agreement under the provisions of the GDPR. Similarly, there is disagreement on the mutual recognition of qualifications, which may cause another invisible trading barrier for service companies.

As for visible barriers, the one guarantee from all this confusion is shipment delays in all directions to/from/through the UK in early 2021. The UK Government has acknowledged  there will be daily queues of up to 7,000 trucks in Kent. Delays are inevitable on the island of Ireland also, as 92,000 Irish SME’s are going to become ‘importers’ from the UK from January. They will have to take on a range of customs responsibilities, which will be a new challenge to their already hectic schedules. Going back to the weakest link reference, the complexities of customs clearance require that all documentation does not need to be correct, but cannot be incorrect.

It has been a very challenging year already for SME’s. The timing of Brexit could not be worse, as SME’s are already trying to bounce back in a new social distanced world. Frustratingly, the details of the future EU-UK trading relationship are still unknown with less than 60 days to go. Most proactive businesses have started to prepare, but there are many “ifs/buts/maybes” in these scenario plans. One of Arvo’s major Brexit concerns is the lack of detail on the level of divergence of EU standards and regulations from those in the UK/NI. Businesses need this level of detail to calculate the specific risks to their business and work with their key suppliers and customers through the new trading environment.

From Arvo’s perspective, there are many potential supply-chain risks as above. We expect many twists and turns in the years ahead within this complex EU-UK trading relationship. Unfortunately, uncertainty has become the norm in most people’s lives over the past 6 months and managing uncertainty will be a valued skill dealing with the fallout of Brexit in the months and years ahead. However, businesses can start preparing now as it is guaranteed that there will be non-tariff barriers, new regulations, requirements for customs paperwork and delays on all shipping routes to, from and through the UK. The regulations alone will be show-stoppers for many businesses once the regulators begin enforcement, while the resulting administrative costs will impact the bottom line for many sectors

Arvo would urge all businesses to deeply engage with all key suppliers. As per the Ready For Brexit Brexlist, take steps now to check and audit your suppliers preparations for Brexit, which may require consideration of options regarding alternative sources to procure materials. Finally, visit www.arvo.ie to download a free eBook outlining many supplier risk management tactics to sustain your business in the advent of Brexit.

Join Ready for Brexit today to download our Brexit toolkit – The Brexlist checklist, the detailed Brexplan planner and the Brexsure audit tool for your supply chain partners

What does Brexit mean for shipping goods into the EU from 1st January 2021?

Major changes will take place in shipping arrangements from the UK to the EU from 1 January, as Don Marshall of Exporta warns:

“This year has been tough on trading for many businesses due to the lockdown and restrictions imposed in response to COVID-19. We do not need any further disruptions to our export trade. But the threat of increased demand for ISM15 certified wooden pallets is very real . I would recommend anyone who relies on exporting to the EU to consider plastic pallets as an alternative. They can save time and money in the long term while ensuring compliance at all times.”

What is the problem?

Before Brexit, goods and people moved freely with minimal checks and documentation; moving goods within the EU was much the same as moving them within the United Kingdom. This is all set to change, as exporting goods to the EU will require hundreds of millions of customs declarations each year. The rules regarding Wood Packaging Materials (WPM) will also change as the UK Government website states:

“From 1 January 2021, all WPM moving between the UK and the EU must meet ISPM15 international standards by undergoing heat treatment and marking. All WPM may be subject to official checks either upon or after entry to the EU.

“Checks on WPM will continue to be carried out in the UK on a risk-targeted basis only. The plant health risk from WPM imported from the EU is not expected to change from 1 January 2021.”

What does this mean?

Essentially, all wooden packaging materials such as pallets, crates, boxes, cable drums, spools and dunnage must comply with the ISPM15 guidelines; ISPM15 stands for the “International Standard for Phytosanitary Measures No 15″. This certification, declaring wooden pallets have been heat-treated and are free from pests and fungus, is key to preventing the spread of foreign species from one geographical location to another.

Until now, any pallets used in the shipping of goods to countries within the EU were exempt from this requirement – any pallet could be used or reused when exporting goods. But from January, all wooden pallets, crates and boxes used to export outside of the UK (except for Ireland) will need to be certified and valid to comply with ISPM15.

We estimate this requirement will at least double the demand for certified wooden pallets almost overnight. Timcon, the industry body for wooden pallets, says this will not be an issue as they have been “planning for this for some time”.

But press headlines are more worrying, such as “How a no-deal Brexit will create shortages and could cripple UK food and drink firms”. There is real unease in the industry about the supply of certified wooden pallets. One alternative solution is plastic pallets,  they are already exempt from ISMP15 and completely suitable to use instead.

5 reasons to consider switching from wooden pallets to recycled plastic instead:

1. They are exempt from ISPM15

Plastic pallets, boxes, crates, and containers are naturally hygienic, and parasites, bugs, and fungi cannot live in or attach to them. This means that they do not require any specific certification for exporting to the EU, or any other country for that matter.

2. They are more cost-effective

It is often thought that plastic pallets are more expensive than those made from wood. This was the case when they were first introduced a few years ago, but they are far more common today, as production techniques have evolved to steadily reduce costs.

There is also now a shortage of sustainable wood sources. And with increased demand outstripping supply, prices have been increasing steadily for several years now. The price gap between wood and plastic is narrower than ever, before making plastic a viable alternative.

3. Plastic Pallets last longer than wooden pallets

Wooden pallets are generally only good enough for a few trips and can damage easily. Whereas plastic pallets are engineered for specific uses, scientifically designed to be more accurate, consistent, with guaranteed suitability for a range of different jobs. This means a plastic pallet can last for up to 10 years, at least 25 times the lifespan of a wooden pallet. This makes them a more robust, sustainable and cost-effective solution in the medium to long term than using wooden pallets.

4. Plastic Pallets are more sustainable and environmentally friendly

98% of all pallets sold by Exporta are made from recycled material, which helps to reduce plastic waste. Crucially, they do not end up in landfill, which is where the majority of old wooden pallets go at the end of their lifespan. Every plastic pallet sold by Exporta is recyclable and we offer a free plastic recycling scheme.

5. Plastic Pallets are scientifically designed and therefore more consistent 

Plastic pallets go through a very robust technical design and testing process before they come onto the market. The machines that make them are calibrated – so when a plastic pallet is designed to carry a one-ton on a rack, it is designed, tested, and approved to do so. Wooden pallets are obviously made from a natural material with natural flaws, grains and knots, which means it is not always 100% possible to guarantee exact tolerance and capacity.

Join Ready for Brexit today to download our Brexit toolkit – The Brexlist checklist, the detailed No Deal Brexit planner and the Brexsure audit tool for your supply chain partners

Last Friday, the UK premier confirmed what many of us have expected for a long time. There is unlikely to be a trade deal with the EU27 when the UK leaves at the end of December:

“We should get ready for 1 January with arrangements that are more like Australia’s – based on simple principles of global free trade.”

In reality, of course, what Boris Johnson meant was that the UK will be trading on WTO terms, and without Australia’s better weather.

And when he said “more like Australia’s”, he didn’t actually mean “Australian terms”. Australia has duty-free quotas in key areas for its economy such as sheep – but UK sheep farmers will face tariffs of 40% – 80%.

Many wishful thinkers still imagine the EU27 will eventually offer a deal that gives the UK access to the Single Market and Customs Union. But in reality:

• There was never any chance that the EU would agree to a Canada-type deal with its nearest neighbour.
• It is well established that the volume of trade halves as distance doubles.
• Canada is 6622km (4115 miles) away from the EU, but the UK is only 34km (21 miles) across the Channel.

IT IS TIME TO PREPARE FOR WTO TERMS

So the critical need now is for UK and EU27 businesses to prepare for trading on WTO terms.  This will not be easy:

1. The first step is to get an outline of the key issues from our 3 minute Ready for Brexit video linked above.
2. Then you need to go to the UK government transition site or your own government’s site and take its questionnaire.
3. You will suddenly realise the vast range of potential impacts from Brexit – and how little time is left to prepare.
4. At this point, you may want to sign up for Ready for Brexit membership.

We have always assumed that Brexit would mean trading on WTO terms.  And our concern has always been that most managers have only known a time when trade between Birmingham and Berlin was the same as between Birmingham and Bristol, or Berlin and Bremen. Unfortunately, they will likely have a terrible shock after 1 January, when the reality of WTO terms starts to become clear.

ARE YOU READY FOR BREXIT?

This is why we set up Ready for Brexit in 2017, based on our extensive experience in importing and exporting. Critically, we can all remember what it was like to trade before the Single Market and Customs Union – and the teams of people needed to make things happen. The site therefore includes all the tools that we think you need to go up the learning curve as quickly as possible:

• The Directory provides links to all the key areas involved: Customs & Tariffs, Finance, Legal, Services & Employment, Supply Chain.
• The BrexList checklists focus on the key issues, the key functional areas and map the business issues to the Directory.
• The No Deal Action Plan is your short-cut to the absolute basic list of actions that you must review before year-end.
• The BrexSure audit tool is for you and your supply chain – there’s no point in you being ready, if your suppliers and customers aren’t.
• The Negotiation Update references all the key stages in the negotiations since the referendum.

We have tried to keep the cost reasonable at £195 (or local currency equivalent). But it has taken us years of accumulated effort and research to pull together reliable information on these critical areas. When we started, there were already thousands of Brexit references on Google – today there are 164 million.

Christmas and the New Year are normally a time for pantomimes and conjurors pulling rabbits out of hats.  We can all hope that the Brexit talks pull their own rabbit out of a hat in the next 72 days. But it would now be very risky to rely on this happening.

Join Ready for Brexit today to download our Brexit toolkit – The Brexlist checklist, the detailed No Deal Brexit planner and the Brexsure audit tool for your supply chain partners

Picture: Meat Promotion Wales

Red meat products will face tariffs of 40-80% in Europe if there is no trade deal at the end of the Brexit transition period.

Lamb and beef exporters in Wales are as prepared as they can be for new paperwork and administration at the end of the Brexit transition period, but are very concerned about the impact of tariffs in the event of No-Deal, according to industry body Hybu Cig Cymru – Meat Promotion Wales (HCC).

Welsh red meat exports are worth £200m a year, with over 90% of the trade being with the EU. HCC, alongside other agencies, has engaged consistently with processors and exporters both large and small to help them be as ready as possible for changes which will come into force at the end of the year.

Over the past month, HCC has surveyed current exporters, and found that companies were aware of new regulations. However, the research also discovered that potential WTO Tariffs in the event of No Deal – which on beef and lamb range from 40-80% depending on the type of meat cut – is a major headache for businesses as they plan for 2021.

HCC Chief Executive Gwyn Howells said, “We’ve worked with all our exporters in Wales to make sure we’re getting ready for changing rules on labelling, health certificates and other requirements, so we’re pleased that measures are in place to avoid any administrative delays insofar as we can.

“It’s clear, though, that the uncertainty regarding whether or not huge tariffs will be applied to Welsh exports to Europe from 1 January 2021 is starting to cause real problems for exporters. They also have concerns over the availability of labour to ensure continued production.

“As we’ve made clear from the outset, a free trading agreement with the EU would be the best outcome for the Welsh lamb and beef sectors.”

Join Ready for Brexit now to understand how your business may be affected by the end of the Transition Period in January

Brexit is set to cause at least two years of disruption for the pharma industry suggests Wasdell Group CEO, Vincent Dunne.

Are you expecting a No Deal Brexit in January?

Unfortunately, a hard Brexit remains the most likely outcome when the UK transition period ends on 31^st December. At the moment, it seems unlikely the trade negotiators will even agree a Mutual Recognition Agreement (MRA) between the UK and the EU for medicinal products, despite pleas from the Association of the British Pharmaceutical Industry and the European Federation of Pharmaceutical Industries & Associations.

Uncertainty therefore abounds.  A No Deal Brexit would lead to the UK trading on World Trade Organisation terms. But even if a trade agreement is reached, it could take many different forms, for example:

• EEA member (Norway model), where UK remains part of EEA and there is minimum impact on current trading
• Free Trade Agreement, allowing tariff-free trade but with defined constraints, or
• Bilateral agreement (Swiss model), allowing the UK to access some areas of the EU market in return for adopting certain EU regulations.

At best, therefore, most analysts expect at least two years of disruption.

How do you see the key issues for pharma companies?

Most pharma companies have been proactive and put contingency plans in place to manage Brexit disruption. Now they are once again having to review the various uncertainties and their potential impact on key areas such as:

• Marketing authorisations: This would involve decoupling the UK from centrally authorised products and could also impact dual labelled packs
• QC testing and QP certification: One contingency plan that needs to be established as a matter of urgency is ensuring that QC testing and QP certification for UK products entering the EU can continue with as little impact as possible. As it stands, the MHRA have stated that they will continue to recognise EU testing and certification, however the EU will not recognise the new UK systems.
• Clinical trials: The UK is currently the most popular location for clinical trials, but it is likely this will change if the UK is no longer part of the EU regulatory system. It remains to be seen whether the UK will adopt the new EU clinical trial regulation (EU No. 536/2014 ) which aims to harmonise trials throughout the EU and ultimately make the EU more attractive for such trials. This will also have an impact on trials already underway in the UK.
• Medical devices: All medical devices currently receive the EU CE mark on approval. Again, depending on the trade outcome, UK companies may need additional approvals should they wish to receive the CE mark moving forward.
• Employees: Companies are also assessing the impact on employees. It is not yet clear whether UK nationals will be able to work freely in the EU, and vice versa.

So, what can pharma companies do at this stage?

It is important that pharma companies continue to plan for a worst-case scenario, with particular focus on mitigating its impact on all aspects of pharma supply chains. Companies need to identify risks in the supply chain and to their ability to comply with new requirements – and prepare for each eventuality. It will also be crucial for companies to assess any potential impact on product market authorisations and determine if products will need to be registered nationally.

One strategy that many companies have adopted is stockpiling throughout their supply chain, including at pharmacy level. However, this is only a short-term preventative measure, and only viable for certain drug products. A more robust plan will need to be adopted as soon as possible.

Historically, pharma supply chains have been quite inflexible, with a heavy reliance on the successful management of inventories. However, pharma companies may now look to engage with contract organisations, such as the Wasdell Group, to facilitate flexibility and agility in their supply chains by using their facilities, processes and QP services in both the UK and EU, particularly during these times of uncertainty.

Join Ready for Brexit today to download our Brexit toolkit – The Brexlist checklist, the detailed Brexplan planner and the Brexsure audit tool for your supply chain partners

A new white paper from Harper James Solicitors advises start-ups and SMEs to perform a “Brexit MOT”. It suggests they “need to get under the bonnet of their businesses to pinpoint areas where they may need support from January”.

CEO Toby Harper says, “It was fascinating to read the different views of those who contributed to our report”.

Elle McIntosh, the co-founder of Twipes, one of the 1,000 clients we work with, told us of her concerns about how Brexit would impact her business.  For Twipes, who produce flushable wet-wipes, their supply chains are vital. They are urging Ministers to ‘be transparent’ about how this vital area may be impacted.

“By having European suppliers, there’s potential to incur high import tax and charges that as a SME, we will have trouble keeping up with,” she writes in our report.  “We have taken steps to tighten our supply chain and bring it closer to the UK. By closing our supply chain and sticking with as many UK suppliers as possible, we believe that we can protect ourselves from any severe changes that may come with us leaving the European Union.”

So far so good. But then she warns: “I think for SMEs, there is still a huge amount of information missing in terms of what it means for them. A lot of start-ups either rely on European trade or manufacturing. Many of us are still heavily kept in the dark when it comes to knowing what is to come. It’s the responsibility of the government to provide clear instructions on what it means for us.”

Those views are echoed by Enterprise Nation, which is now celebrating its 15th year supporting UK start-ups. ‘Small firms will need a lot of support, particularly financial, to get them up to speed and allow for continuity,” their founder Emma Jones writes in our report. “We are ever optimistic about the opportunities Brexit might bring, whilst trying to strike a balance between providing useful advice and clarity in response to announcements and challenging – where we feel small firms might be marginalised.

We think it’s too early to tell what the impact will be. One thing we know already is that small firms will adapt when the time comes. In terms of start-ups there are many reasons to see a decoupling from the EU as a boost, certainly financially we might be able to see the opening up of investment routes into tech firms, for instance. We do however think small firms will need a lot of support, potentially financial, to get them up to speed and allow for continuity.”

Another of our clients, Zoom Abroad, which helps place foreign students in UK universities, will be among those asking for help. Their founder Abhishek Nakhate says: ‘We are planning to get legal advice on EU regulations and GDPR-related adaptability. We are keen to know if there will be any changes after Brexit. We believe Brexit will positively impact our business, although my personal views are different. Since we cater to international students, who are motivated by job opportunities and work permits, the expectation is that post-Brexit, non-EU students will enjoy the same treatment and opportunity as EU students.”

This positive outlook is mirrored by Peter Wilkinson a strategic marketing consultant and founding member of the LinkedIn group, Better Business After Brexit. Writing in our report he says: “Brexit will offer many opportunities. For me, the focus will be on managing the increased workload created by the business opportunities.  Mid-term, the changes that will happen when some of the EU law is redefined in British law will need watching. Strategic opportunities may present themselves, but also risks. The key message to my fellow SMEs is to find and see the opportunities. Strategically plan and put in place robust SWOTS. Rise to the challenge and reap the rewards that will be there for those that wish to find them.”

Join Ready for Brexit today to download our Brexit toolkit – The Brexlist checklist, the detailed Brexplan planner and the Brexsure audit tool for your supply chain partners

“We are worried about the state of play of the negotiations with the UK. We do not see how we can have a better agreement if we leave the most difficult subjects to the end. We risk running out of time.”

The UK has chosen ‘gentlemen amateurs’ to run its EU trade talks.  Neither Dominic Cummings or David Frost have ever run major trade negotiations, and they don’t understand how they operate. As a result, time is running out for agreeing a deal by year-end, as the comment from EU negotiator, Michel Barnier, confirms:

• The EU has run trade negotiations on the UK’s behalf since it joined in 1973
• They know the first step is for the leaders to agree the basic shape of the deal and commit to making it happen
• Unfortunately, the UK doesn’t understand this basic fact, and so the past 7 rounds of talks have been a waste of time

The chart from the University of Surrey confirms this key issue (it is based on Michel Barnier and David Frost’s comments after each round of talks).  It shows that all the key areas – level playing fields, fish, governance and law enforcement – are still unresolved.

The problem is that the UK team naively imagines that their job is to do nothing until the last moment.  Their idea is that the EU side will then suddenly give way, and accept all the UK’s demands.  We have been involved with major trade deals. and we know this isn’t how they work.

The EU’s draft on transport highlights the reason for this.  It is 36 pages long, and is just one of around 30 major areas that need to be finalised:

• None of these negotiations can progress until the leaders have agreed the broad parameters of the deal
• Only then can experts go to work to resolve the hundreds of individual issues involved
• Finally, the legal teams can then assess whether the text (probably +/- 700 pages) is operable in UK and EU law

This is why it took 5 years to negotiate all the details of the EU Single Market and Customs Union.

Businesses also need to know what is happening, so they can plan ahead. This is why Premier Margaret Thatcher began her ‘Europe open for Business‘ campaign in 1988, 5 years before the Single Market and Customs Union were due to start.

Only today’s ‘gentlemen amateurs’ could imagine that all of this detailed work could now be done in a few short weeks – and in the middle of a global pandemic and economic crisis.

The Negotiation Update section covers all the key developments 

The UK government’s new Brexit campaign is “prioritising political messaging over key facts (and) will only store up problems for 2021”. That’s the stark warning from the authoritative Institute for Government in a new report.  The IfG highlight that:

“In four and a half months the UK will leave the EU single market and customs union, but the country is far from ready…. 

“Ministers may not want to talk about Brexit,  but they need to convey the message that what Brexit really means – leaving the single market and customs union – is far from complete. Ministers and MEPs had their lives changed at the end of January when the UK pulled out of the political institutions, but everyone else could carry on as before… 

“In  recent report, we argued that businesses will face a greater challenge preparing for the end of this year than they did ahead of a possible no deal in 2019. Responding to coronavirus has reduced both cash flow and the bandwidth within organisations to take the steps that are needed to prepare for the changing relationship with the EU. And the risk of a second wave of coronavirus perpetuates the economic uncertainty as we head into the Autumn. The majority of firms have not even begun to prepare…

“For business, December 31 will bring an unparalleled amount of red tape, extra hassle and administrative costs to add to their already strained cash flow. And life will change for everyone else too. Defra has already started warning of the need to get pets properly vaccinated to be able to take them abroad, but people will need to think in due course about driving licences, health insurance and passports.

“This might not make for the type of advertising campaign that the government would prefer to run, and it is understandable that ministers want to trumpet opportunities rather than warn about problems. But it is also short-sighted. Better preparation will reduce disruption, so people need to be told exactly what they need to do to prepare – and how.”

None of us have ever gone through a change of this magnitude in our working lives. And 1 January 2021 is not very far away.

Join Ready for Brexit now to start working through all the different ways you and your business may be affected

Michael Dubicki, Business Development Director, Flexioffices

The Covid-19 pandemic has already led to major change for many businesses. And as this analysis from Flexioffices suggests, workplaces ‘may never be the same again’ – particularly with potential Brexit complications at year-end.

Michael Dubicki, Business Development Director highlights the main findings of their new survey;

• Companies are now focusing on 3 key areas: downsizing current office space; moving to flexible contracts; prioritising employee well-being and office cleanliness.
• 57% of businesses will be looking to downsize; 44% will be looking to downsize and encourage their people to work remotely
• 44% of people who currently own their office space are looking to rent next time
• 42% of London businesses are now moving or considering moving as a direct result of COVID-19
• Of those considering a move – 58% will be downsizing, and 55% expect to make a decision in the next 3-6 months

Michael Dubicki comments:

“It seems the face of the UK workplace is changing like never before.  What do offices actually do? Why do we have them? Do we need them? The pandemic has asked businesses to re-look at office space and include the perspective of how it affects people – their productivity, their wellbeing, how they interact together and engage in positive experiences. Again, simply put, the office has become much more than just walls and desks. Companies won’t abandon offices, but they will become more demanding of what workspaces deliver and the role they play in attracting people to them.

“At Flexioffices, we have spent 20 years re-looking at real estate challenges with our roots planted firmly in flexible office space, putting us in a strong position to deliver against these key drivers when new office space is needed. Our solution to property challenges will never be to just ‘throw square feet at it’, but to understand where efficiencies can be created in utilizing space more intelligently.

“Importantly, the focus that drives our service is people. We want to ensure that when new office space is required, we can use our expertise to pin-point a space that will make employees want to come back to it, and which will help your business thrive in the future.”

The Ready for Brexit Directory highlights the key business areas that may change after Brexit

“The UK chemical industry is warning of a £1bn cost to duplicate EU regime. Smaller companies may fail to survive the move to a British safety registrations agency”.

The Financial Times reports that “Registering a single chemical in the new UK Reach database could cost up to £300,000 if companies are required to buy “letters of access” to use the vast banks of test data held by ECHA — information that is expensive to produce and often owned by third parties. Even then, additional testing may be required.

“Steve Elliott, chief executive of the Chemical Industries Association, said that unless a data-sharing deal was done with Brussels the new system would add more than £1bn in costs to companies, just to duplicate existing registrations. To make matters more complex, companies has still not seen the computer software that the Health and Safety Executive will use to collect the new UK registrations. “The real question is how do you get hold of the registration data, which is held in commercial agreements,” he said. “It’s unclear and we’re getting closer and closer to the time when Brexit is going to happen.”

The Ready for Brexit Directory has detailed information on import and export documentation