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The document highlights the UK’s strong starting position and how we can build on the strong foundation through two broad approaches:
A highly streamlined customs arrangement between the UK and the EU, with customs requirements that are as frictionless as possible. This would aim to continue some existing arrangements we have with the EU, reduce or remove barriers to trade through new arrangements, and adopt technology-based solutions to make it easier for businesses to comply with customs procedures.
A new customs partnership with the EU by aligning our approach to the customs border in a way that removes the need for a UK-EU customs border. One potential approach would involve the UK mirroring the EU’s requirements for imports from the rest of the world where the final destination is the EU.
The paper also sets out new details on an interim period with the EU. The proposed model, which would mean close association with the EU Customs union for a time-limited period, would ensure that UK businesses only have to adjust once to a new customs relationship. This would minimise disruption and offering business a smooth and orderly transition. [...]
The leading document crucially sets out that the UK will be guided by what delivers the greatest economic advantage to the UK, and by three key objectives: to ensure trade with the EU is frictionless as possible, to avoid any form of hard-border between Ireland and Northern Ireland and to establish an independent international trade policy. [...]
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TheCityUK responds to government’s customs arrangement paper
CEPS: The Brexit Customs Vision – Frictions and Fictions
LSE: Five important questions the UK government’s Brexit customs plan fails to answer
UK Trade Policy Observatory: The UK’s plan for post-Brexit customs is more hopeful than realistic