HMRC has issued Customs Information Paper 42 (2016) in relation to the referendum vote to leave the European Union (EU). The paper clarifies that there will be no immediate change to the movement of goods in or out of the UK. Until Article 50 invoked the UK will continue to engage in UK business as usual. When Article 50 is invoked the UK will remain bound by EU law until the exit has been determined but will not be involved in decision making in the EU. The period from invoking Article 50 until the completion of negotiations for the exit is expected to be at least two years.