This has just been posted on the blog by someone who I know to be a retired HMRC VAT specialist:
As an ex Customs and Excise officer, I wonder if anyone realises that with the end of the Single Market, businesses trading with Europe will have to return to the completion of Customs import and export forms – which in my day had up to 64 boxes of data to be completed for each consignement, instead of the EU Intrastat data which was a one line summary of trade per month by customer/supplier. And if the border controls are to be re-introduced where are the staff going to come from and how much is it going to cost ? Hardly the freedom from bureaucracy promised by the “Outers”
One of many shocks coming smaller businesses way.