Chapter 2: How the EU customs union works
Administrative requirements and customs procedures for intra-EU trade
Figure 1: Summary of administrative requirements for intra-EU trade
Bilateral customs unions with the EU: Turkey, Andorra and San Marino
How is the EU’s customs union different from the Single Market?
Chapter 3: What if the UK fails to secure a deal with the EU?
Trade with the EU under WTO rules
Current UK customs procedures when trading with non-EU countries
Existing customs facilitations
Box 2: The Authorised Economic Operator scheme
What would be the impact of new customs procedures under a ‘no deal’ Brexit?
Disruption to the flow of goods
The Northern Ireland/Ireland border
Conclusions and recommendations
Chapter 4: Mitigations open to the UK Government in the event of ‘no deal’
The UK Government’s ‘trilemma’ in the immediate term
“A border is like a tango—it takes two”
Joining the Common Transit Convention
Longer term improvements to customs controls
Conclusions and recommendations
Chapter 5: The UK Government’s proposed customs arrangement
The Facilitated Customs Arrangement
Box 3: The Facilitated Customs Arrangement
Authorised Economic Operators and other trusted trader schemes
Possible shape of a new trusted trader scheme
Question 1: Who carries liability for ensuring compliance?
Question 2: Does this create a fraud risk?
Question 3: Could goods be funnelled to the EU via the UK?
Question 4: Could the model give the UK a competitive advantage over the EU?
Negotiations of free trade agreements (FTAs) with third countries
Timescale for implementation of the FCA
Conclusions and recommendations
Summary of conclusions and recommendations
Appendix 1: List of Members and declarations of interest
Evidence is published online at https://www.parliament.uk/hlinquiry-brexit-customs-arrangements/ and available for inspection at the Parliamentary Archives (020 7219 3074).
Q in footnotes refers to a question in oral evidence.