SI 2023/431 authorises HMRC to incur expenditure to pave the way for the establishment of a single window in accordance with the UK’s obligations under Article 118 of the UK/EU and EAEC Trade and Cooperation Agreement. This will be known as the single trade window and will enable traders to submit documentation or data required for importation, exportation, or transit of goods through a single entry point.
https://www.legislation.gov.uk/uksi/2023/431/contents/made
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