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  Ah yes, Grant Thornton. I guess the following slipped through their QA process: "Be aware that If you are using some of the short straight routes, eg, Calais-Dover, UK import declarations may need to be submitted prior to the ferry sailing." https://www.grantthornton.co.uk/en/insights/prepare-for-full-customs-controls-for-trade-with-the-eu/. Insightful!
  
  To be fair, I guess it's a bit of a trying time for them: https://www.accountingweb.co.uk/business/financial-reporting/grant-thornton-fined-for-interserve-audit-failings.

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