The British government is publishing more details of how customs arrangements between Britain and Northern Ireland will operate when the UK leaves the EU customs union in five months' time.
Under the terms of the UK's Withdrawal Agreement with the EU, the British government has to put in place a system to document the flow of trade between Northern Ireland and Britain, in order to avoid a hard border on the island of Ireland. The service will be free for businesses, who would otherwise have had to bear the cost of complying with the new import system.
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