"The UK National Audit Office warns that: [A]lthough government departments have made progress in recent months implementing the changes required to systems, infrastructure and resources to manage the border at the end of the post-EU Exit transition period, it is still likely that widespread disruption will occur from 1 January 2021. In its fourth report1 assessing government’s preparations at the border, the NAO highlights that planning for 1 January 2021 has built on work done for previous EU Exit deadlines, but COVID-19 has exacerbated delays in government’s preparations and significant risks remain, particularly in relation to implementing the Northern Ireland Protocol3 and trader readiness more generally."
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