Recommendation 13

Smaller traders now also need to prepare for full import controls. HMRC told us that it put a lot of effort into reaching smaller businesses.37 However, it also told us that customs is a highly intermediated process which usually only larger businesses try to do 27 Q 45; C&AG’s report, para 2.16 28 Qq 70, 164 29 Q 64 30 https://committees.parliament.uk/publications/4684/documents/47162/default/ 31 Qq 69, 174 32 Q 174 33 https://committees.parliament.uk/writtenevidence/40859/pdf/ Para 1.1 34 Q 78 35 C&AG’s Report, paras 2.20, 2.21 36 Q 79 37 Q 181 EU Exit: UK Border post transition 13 for themselves.38 It noted that the system in three years would be simpler for smaller businesses to navigate and would be well supported by an “ecosystem of intermediaries” offering a whole range of services, but acknowledged that smaller businesses would still be likely to find it challenging to “self-serve customs”. The Cabinet Office told us that it was positive about the potential to move to digital systems that would help traders. It also highlighted the Export Support Service, which had been operational since 1 October 2021, and which was about bringing departments together so that exporters, and particularly small businesses, had a one-stop shop.39 38 Q 171 39 Q 173 14 EU Exit: UK Border post transition 2 Future risks relating to the management of the border The introduction of full import controls