Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance his Department plans to issue for businesses exporting to the EU with reference to the rate of import tax their customers would need to pay.

HMRC provided extensive and updated GOV.UK guidance on customs processes for the end of the transition period. HMRC continue to work with business stakeholders, listening to their feedback, to develop new content on high priority topics.

The Government has published a digital tool to help exporters check duties and customs procedures for exporting goods: https://www.gov.uk/check-duties-customs-exporting. Import and export procedures in EU countries are the responsibility of the tax and customs authorities in those countries. Businesses and individuals should confirm the processes at their port of arrival. More information can be found at: https://ec.europa.eu/taxation_customs/home_en.