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Following the conclusion and provisional ratification of the UK EU Trade & Cooperation Agreement, which came into force on 1 January 2021, the UK Government has published updated guidance on how the border with the EU will operate. 

The new guidance (The Border with the European Union) sets out the formalities for importing and exporting from and to the EU, including a detailed outline of the phased introduction of obligations as well as sector specific guides. 

The new guidance can be found here