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Article summary

HMRC has published an updated guidance for stakeholders. Subjects covered in this guidance include on how to apply for and use a general guarantee account to cover any import duty and import VAT due on goods when they enter the UK. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may continue to be issued, so stakeholders are advised to monitor these pages for updates.