The UK and EU are not prepared for Brexit. This is partly due to their inactivity but also due to the mixed messages received from the Government and HMRC. For all the messages from the UK Government to advise that HMRC are ready, they are not. Until they are, and advise the trade how exactly everything will work, the trade cannot fully prepare. 

A 3 month delay is not the full solution (6 months would even be better) but it will go a short way in helping everyone across Europe to be a little more prepared. 

The Government via HMRC are advising that declarations do not need to be completed for 6 months. This is misleading as they then don't proceed to explain that you need to be authorised for this. This message is ensuring a lack of activity from traders.