UK Government Preparing For A ‘No Deal’ EU Exit
The UK government has prepared two guides if the country leaves the EU without an agreement on 29 March 2019: a guide for importing, and a guide for exporting.
A hard rexit means that UK businesses will have to apply customs, excise and VAT procedures to goods traded with the EU, in the same way that already applies for goods traded outside of the EU.
Trading partners in the EU will also have to apply customs, excise and VAT procedures to goods received from the UK, in the same way that they do for goods received from outside of the EU.
More can be found in these two guides: