The HM Revenue & Customs (HMRC) officials were giving evidence to MPs on the Public Accounts Committee
Jim Harra told the committee that even if border processes were announced today there is “insufficient time for traders who wish to comply to get ready.”
The UK will leave the EU without a deal on 29th March unless MPs back the Prime Minister’s deal or the EU agrees to an extension.
The UK government has yet to explain in detail how it will operate the Northern Ireland border in event of no deal.
That in turn means that HMRC has not been able to give guidance to Northern Ireland businesses who trade across the border.