BBC News - John Campbell

HM Revenue and Customs (HMRC) has told businesses trading across the Irish Sea it will take a "sympathetic" approach to new customs rules in January.

Northern Ireland will leave the EU's customs union at the end of the Brexit transition in January.

However, it will enforce EU customs rules at its ports, meaning goods coming from Great Britain will need declarations.

HMRC estimates that will involve 11m declarations a year...more