HMRC has sent letters to VAT-registered businesses in Great Britain trading with the EU, or the EU and the rest of the world. They explain what businesses need to do to prepare for new processes for moving goods between Great Britain and the EU from 1 January 2021. Measures explained in the letter include: making sure they have a UK Economic Operator Registration and Identification (EORI) number deciding how they will make customs declarations checking if their imported goods are eligible for staged import controls. Internet link: gov.uk letters