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The plan, which is backed by Theresa May, was narrowly rejected by her Brexit ‘war cabinet’ last week.
Brexiteers now fear No 10 will try to ‘rebadge’ the plan and push it through by picking off two Remain-voting ministers – Sajid Javid and Gavin Williamson – who opposed it last week.
Under the partnership, officials would track shipments into the UK and collect tariffs for Brussels on goods ending up in the EU.
Mr Johnson said this would simply lead to more red tape.
‘It’s totally untried and would make it very, very difficult to do free trade deals,’ he added.
‘If you have the new customs partnership, you have a crazy system whereby you end up collecting the tariffs on behalf of the EU at the UK frontier.
'If the EU decides to impose punitive tariffs on something the UK wants to bring in cheaply there’s nothing you can do.
‘That’s not taking back control of your trade policy, it’s not taking back control of your laws, it’s not taking back control of your borders and it’s actually not taking back control of your money either, because tariffs would get paid centrally back to Brussels.’