With the looming prospect of a no-deal Brexit, many businesses must prepare to submit duty payments and customs declarations for goods imported from the EU to the UK.

To prevent congestion and long delays in clearing goods at the border, HMRC are introducing Transitional Simplified Procedures which allows businesses to defer submissions until after goods have passed through customs – but what are Transitional Simplified Procedures, and how can your business take advantage of the new TSP scheme?