Delivering a deal negotiated with the EU remains the Government’s top priority. However, in the event of a ‘no deal’, HMRC will prioritise the flow of trade, ensuring the border remains secure, while collecting the taxes due. HMRC have engaged with a broad range of traders and stakeholders to help them prepare for export procedures in the event of a no deal. Although the treatment of goods exported from the UK into the EU will be a matter for the EU, to minimise delays, the Government has streamlined the export process at Roll on Roll off locations to reduce delays and ensured that some customs processes can take place away from the border. The UK has also negotiated accession to the Common Transit Convention (CTC). This allows both imported and exported goods to move smoothly across international borders without the payment of duties until they reach their final destination, and removes the need for multiple import/export declarations as goods move through different territories. Information on CTC can be found on Gov.uk