At the end of December, the UK will leave the EU Single Market and Customs Union. The Government is committed to seeking to negotiate a new free trade agreement with the EU before the end of the transition period. These talks are progressing. With or without an agreement there will, however, be changes at the border - and businesses and citizens must prepare for them now. 

Below is a letter from Micheal Gove, Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office, outlining the changes at the border and how businesses and citizens should prepare.