EU exporters of cheese, car parts and other goods are facing a mountain of red tape to continue sales to Britain after 1 January once thrice-delayed post-Brexit checks and controls are finally implemented.
They had been due to come into force on 1 January 2021 but were pushed back to July, then to October and finally to January 2022, with a further set of controls due six months later in the coming July.
Will it all go smoothly?
By HMRC's own calcuations, the number of customs declarations needing to be processed will rise from an estimated 48m a year to 250m now that they are required on goods arriving from all 27 EU states.