HMRC confirm that under the usual import process goods are not released by HMRC until a full import customs declaration has been made and all duty paid. HMRC will be implementing Transitional Simplified Procedures (TSP) to enable easier importing from the EU via Eurotunnel and the English Channel roll-on roll-off ports for a period after the UK leaves the EU,should there be no withdrawal agreement. HMRC confirm that TSP will continue for at least one year, thereafter the import processes applicable to trade with the rest of the world would apply.