| Dear customer, The Brexit transition period ends in 2 days. If your business trades goods with Europe or you represent businesses who do, you'll need to be prepared for changes from 1 January 2021. We understand these are challenging times, but it is important your business is ready for these new rules. At the time of writing, talks are ongoing about our future trading arrangements with Europe. Trading rules will not change or go away, and the steps that you need to take to prepare, are needed in any scenario before you can trade from 1 January. If you're new to customs processes you can start to get familiar with them in our short importing and exporting videos on HMRC'S YouTube channel. We have a trader checklist to help you prepare for the end of the Brexit transition period. And we are running webinars where you can hear the latest information and ask questions to help you prepare for these new rules: Exporting: Actions you need to take to prepare for 1 January 2021 The webinar explains what actions you need to take to export goods from Great Britain to the EU and move goods between Great Britain and Northern Ireland. We'll provide a run-through of the key export processes – staged border controls, zero-rated VAT, customs declaration, using an intermediary as well as licences, certificates, and authorisations that you'll need. Please register to take part if you're planning to export. Trader responsibilities when using an intermediary If you import or export goods between the UK and the EU your business will need to complete import or export declarations, or both. As this is a complicated process a lot of businesses choose to use an intermediary to do these for them. This webinar explains your responsibilities as a trader if you choose to use an intermediary to complete either import or export declarations or both. Please register to take part if you're planning to import or export. What are customs import declarations? If you import goods, you'll need to prepare for making customs import declarations on controlled goods from 1 January, and by the end of June on all goods. This webinar will help you to understand what they are in more detail. This includes what is needed for simplified declarations, supplementary declarations, making import declarations without authorisation, and delayed import declarations Please register to take part if you're planning to import. Importing: Staged controls and how to prepare to use them Recognising the impact of coronavirus on businesses' ability to prepare for the 31 December 2020 deadline, the UK in introducing the new border controls in three stages up until 1 July 2021. This flexible approach will give you extra time to make necessary arrangements. This webinar will walk you through the three stages and the actions you need to take. Please register to take part if you're planning to import. Protect yourself from scams Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search 'scams' on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599. Access the National Cyber Security Centre's new guide on how to stay secure online and protect yourself or your business against cyber crime by searching 'Cyber Aware' on GOV.UK. Yours sincerely  Katherine Green and Sophie Dean – Directors General, Borders and Trade, HMRC | 
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