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It is now too late for the UK to implement new border infrastructure to handle a no-deal Brexit, according to the National Audit Office (NAO).

The NAO’s UK Border: Preparedness for EU Exit  report claims government-identified changes to border infrastructure in the event of a no-deal scenario cannot be built by March.

“For example, HMRC will need to develop infrastructure to enable the tracking of goods, and Border Force will require space and facilities to physically examine goods,” says the report.

“Significant changes will not be ...

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