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Exiting the European Union Committee  

Oral evidence: The progress of the UK's negotiations on EU withdrawal, HC 372

Tuesday 20 March 2018

Ordered by the House of Commons to be published on 20 March 2018.

Watch the meeting 

Members present: Hilary Benn (Chair); Joanna Cherry; Sir Christopher Chope; Richard Graham; Peter Grant; Jeremy Lefroy; Emma Reynolds; Stephen Timms; Sammy Wilson.

Questions 1163 - 1197

Witness

I: Dr Lars Karlsson, President of KGH Border Services, former Director of World Customs Organisation, Deputy Director General of Swedish Customs. 

 

Examination of witness

Witness: Dr Lars Karlsson.

Q1163  Chair: Good morning, Dr KarlssonCan I, on behalf of the Committee, thank you very much indeed for coming to give evidence to us today?  This is part of an inquiry we are undertaking into the future of our trading and economic relationships with the European UnionWe have read your report, Smart Border 2.0, with great interest and we wanted to have the opportunity to ask some questions of you about the report.

For the record—you know this, but it is just for everyone else—you are president of KGH Border Services, former director of the World Customs Organisation and deputy director-general of Swedish customs, so you have a great deal of experience

My opening question to you is simply thisIn the model you describe in your report, if I were driving a lorry heading for the border between Northern Ireland and the Republic of Ireland, what would I see under what you envisage and what would I experience?  I am trying to get a mental picture, given the very high bar the Government have set about what they do not want to see on the border between Northern Ireland and the RepublicAt the moment, there is nothing there.

Dr Karlsson: Thank you very much, ChairGood morning to everybodyIt is a great honour and a privilege for me to be here and to discuss this with you this morningBefore answering your question, which is a very good one, I would like to say a few words, if you would allow me to do that.

As you explained, I have had a long career in public serviceI have worked with the reform and modernisation of customs and borders for more than 30 yearsIn that capacity, and also having worked in more than 120 countries, I was commissioned by the European Parliament last summer to do a study on what is possible within the international customs law in relation to international standards and best practices todayWhat would be the optional model if you actually modelled a border?

The task was to model a border not specifically for the IrelandNorthern Ireland situation but for the postBrexit situation for the entirety of the UK and the EUHowever, it should also obviously be applicable to this land border we are talking aboutI say that because it is important to understand that that is where the report put its focusThat was what I wanted to describe.

What is interesting is the fact that a number of things need to happen from a strictly technical perspectiveLet me also say that I am here as a technical expertI am not an expert on Ireland; many others areI am not an expert on the political dimensions of this issueI would like to continue discussing this from a technical perspective, specifically because I am Swedish, so I am of course neutralWe are always neutral when it comes to politics

To your question, it depends on three things, reallyThere are three things you need to do from a strictly technical, professional point of view when the situation appears in which you are moving goods or people from one territory to anotherThe three things are theseFirst, there is a dimension in relation to the international conventions and laws that are there, i.e. what happens when you actually tradeSecondly, there is obviously a dimension around trade policiesThirdly, there is the dimension of security and safety.

The level you will see at the border depends on the level the two partners would like to have in each of these three dimensionsWe normally do not define these things as a hard borderIt did not exist until this situation we are talking about right now actually appeared.

Now, what would happenIn the best of situations, the two partners would agree that this is a movement of goods from one territory to another where we could accept the lowest level of confidence when it comes to the legitimacy of legal trade moving from one to anotherIt could be a situation where this truck is then moving across the border; it passes a border without any new infrastructure; and it moves to the other side, i.e. what you would describe as a frictionless border.

There would still need to be things happening post and pre in relation to that movement of goods, specifically for the areas where you actually fulfil the obligation from a customs and government point of viewThat means there needs to be information exchange; there needs to be a possibility to identify the truck at the borderIt could be identified when it moves from one territory to anotherThe reason for that is because moving from one territory to another has an impact on the status of the goods themselves.

That was a long answerI will try to be shorter in the future for other questions. In reality, the two partners could agree on the lowest levelThere could be other levels if there needs to be more certainty around the goods or more certainty around some of the three areas that I explainedIf so, there is a need for more infrastructure to identify this.

But in the bestlooking scenarios where the two parties agree, there has to be a trusted trade laneThat means the partners or stakeholders involved need to be preregistered in what we call trustedtraders programmes, including what is called authorised economic operators, which is an international standard adopted by 160 countries around the world, including the EU.

If that is done, there could be a movement from what is defined as the exporter on one side of the border to the other through a transporter that is already registered in this specific chainAlready existing infrastructure could be used, such as the GPS/GSM system that is there to identify the moment when it moves from one side to the other.

Q1164  Chair: Even in the most open arrangement you suggest, would there need to be CCTV at the border

Dr Karlsson: Yes.

Q1165  Chair: The report appeared to suggest thatWould there need to be automatic numberplate recognition?

Dr Karlsson: Yes.

Chair: I just have one further questionThere is a reference to gates openings in your reportWould there need to be gates?

Dr Karlsson: Again, what I described was a generic model for the UKEU borderI described the different levels of certainty that could be agreed, as I just talked about in my previous answer.  There could be different levels on different borders, depending on what the two partners agree is the necessary levelIf you take the lowest level, in the case I described, there would not need to be any other infrastructure, either CCTV cameras or numberplate readersIt depends on the level in these three boxes we talked about: the international customs rules and regulation, the trade policy rules, and safety and security.

If one of the two partners or both agree, “This is a border we would like to surveil”, CCTV cameras can be an alternative, having in mind that that of course means new infrastructure at the border; or we could say there needs to be more certainty that the goods really are leaving one of the territories and going into the other.  We might want to have more security than only following this truck through GPSThere might be a barcode that needs to be scannedThen you have elevated it to the next level, with the consequence that there needs to be other types of arrangements in place

If you keep elevating it, you end up with what normal borders look likeWhen we look at the European Union’s outer border, for instance, in Vaalimaa between Finland and Russia, which has a very high level of certainty, there is very little cooperation.

Q1166  Chair: Finally on this point, can you think of any other border in the world where the two counties involved are not in an internal market or in a customs union where there is a flow of goods without any checks as you have just described?

Dr Karlsson: First of all, noThe answer to the question is that no example like that existsHowever, that does not mean that within international customs law, the international standards and best practice, there could not be a system like that.

Let me explain a little moreI am not saying there are no controls in place; I am saying that you are moving some of the certainty that needs to be there from international regulations, so that both parties can continue to sign the other part, which is trade policy, free trade agreements and so forth, but it is taken care of in a different way, away from the border, to make the frictionless border possible

Chair: That is really helpful.

Q1167  Joanna Cherry: Good morning, Dr KarlssonI just want to make sure I understand this correctlyYou are saying that the proposals in your report are not specifically tailored for the Irish border; they are more of a generic model for UKEU borders in the futureYou are nodding your head.

Dr Karlsson: Yes.

Q1168  Joanna Cherry: Both the United Kingdom and the EU, back in the December agreements, committed to no physical infrastructure on the Northern IrelandIreland border, and no related checks and controls on that border.

This Committee has heard evidence from various people, including the Police Service of Northern Ireland, explaining that they feel that any infrastructure, checks or controls could be a target for dissident extremist terrorismDo you understand that

Dr Karlsson: Yes.

Joanna Cherry: To what extent do the proposals in your report meet this commitment to no physical infrastructure, and no related checks and controls, on this specific border between the north and the south of Ireland? 

Dr Karlsson: My report was presented before that agreement was done and the definitions were there.  Having said that, yes, it is a generic model, because I sincerely believe that any customs administration I have seen around the world needs to have an operational model that works for the private sector and for trade in the long run, which I assume is one of the reasons for this entire debate we are having.

That operational model can have different simplifications on different borders, depending on the situation you have on the borderMy answer is that you might want to use this proposal, if it was to be used, in one way at the Channel Tunnel, in another way for the roro traffic between France and the UK, and in a third way on the Northern IrelandIreland border, with different opinions and different riskmanagement statements, depending on those borders and the environment they are in

Strictly from a customs perspective—I am still saying this is very possible—my estimation is that within the international standards you could use best practices that are used, elevate them to a level that is closer to 100% than is possible today, which is not the case in any border around the world, and use it with very little friction or no friction at all.

I am saying “very little friction” because for the Northern IrelandIreland application there could be traders who would not be in the system I describedThere needs to be a model for them as well, even if it is less than 1%There needs to be a possibility for a new company that never traded before to get into the system as soon as possible.

In general, to what you were asking, yes, it is possible to use this model for the Northern IrelandIreland borderAgain, both parties need to agree, when it comes to security and safety, “We do not need cameras to look at that”.  When it comes to the part about trade policies, “We might find a free trade agreement later on”.

For me, this is the interesting thing, which has been discussed very little in this debate. There are all the formalities you need to have there for many different reasons, which have nothing to do with fiscal policies, taxes, duties and rates but are there for other reasonsThere could be numerous reasons for that, including agriculture and other things that are very relevant to the Irish situation

For that, you will need somethingFor that, you will need a trustedtrader programme and other things in place, which will have a consequence and will cost something for the private sectorIn my view, from a trade facilitation perspective, it should be as little as possible.

Q1169  Joanna Cherry: We should understand that your report was commissioned and presented in November, before the December agreement, and you did not set out specifically to avoid physical infrastructure, checks and controls, because of course at that stage you did not know that was what would be agreedIs that right?

Dr Karlsson: That is correct.

Q1170  Joanna Cherry: Should we also understand that, at the time your report was presented to the European Parliament’s Committee on Constitutional Affairs, other reports with different views were also presentedWould it perhaps be a good idea for us to look at those?

Dr Karlsson: I am sure there have been other reports and other viewsAs I said, there are different definitions, which we in the international customs environment normally do not use.  That also goes into the political dimension of this specific questionAs I said before, I took a stand very early in this process, in relation to the European Parliament, that I would be very willing to use my experience and the knowledge I had to present a technical solutionIt is not about technology; it is also about the customs techniques and how you fulfil the obligations so that both these parties are able to continue to trade with other partners and with each other in the most frictionless way possible.

Q1171  Joanna Cherry: About 10 days ago, the Irish Ambassador to the United Kingdom wrote a letter to the Times about your report, expressing some concernHe said that the proposals in Smart Border 2.0 rely on both physical infrastructure and staffed border posts”, which clearly would not meet the commitment made in the December agreement.  That is right, is it notThere are references in your report to physical infrastructure, including gates and staffed border posts.

Dr Karlsson: Yes, there areThat is correct in the sense that I say this depends on what the two parties negotiateIt does not have to be like thatEven in the lowest level of confidence here, the two parties would say, “Yes, we will find pre and post measures”, to make sure they fulfil the obligations both these trading partners have to the international standards that are there: international conventions and so forthIn this situation, there is still something that needs to be in place.  It does not have to be gates; it does not have to be numberplate readers; it does not have to be CCTV camerasIt is up to both sides to decide where the security level needs to be in these three elements.

I just want to clarify thatAs I said, this is a generic modelFor the Channel Tunnel you may decide that, in certain circumstances where the goods flows are much higher, you need numberplate readersThat was why it was in my report.  In another type of environment with another type of border, you might decide, “No, it is satisfactory to have a different type of model”.  Then you could move away from the border, and do those checks not at the border but anywhere else in the supply chainBut it needs to be a trustedtrader supply chain to be in line with international standards.

Q1172  Joanna Cherry: The technology proposed in this report is untestedThat is correct, is it notThe proposals you have put out here have not actually been tested at any location anywhere in the world.

Dr Karlsson: No, that is not correctThey haveOne of my points is about what are called “smart borders” todayThere are a couple of smart borders, which I referred to in my report.  They are not 100% smart bordersThat is the first thing to sayThe best example is the SwedenNorway borderSome in the debate have said, “That is not applicable, because there is a different political agreement between Norway and the European Union that might be applicable here”.

But, from a strictly customs perspective, this is the most advanced smart border we haveDepending on where you are on the border, it might be a 60% to 75% smart borderThe reason it is not a 100% smart border today is because there was no business case for that at the time we developed and implemented it thereHowever, there were scale and operational tests done in some cases for two or three years with the different technologies I am referring to, which worked very well.

When that was about to be implemented on that specific border, at that time the decision between the two countries was: “No, we do not need it, because it still only takes two or three minutes to free goodsThere is no political sensitivity there; there is no extra need for more security”. That was the reason it only went to 70%, but the tests were thereThe same goes for some of the other borders I referred to.

What I am saying is that we take the best practices from different borders where these things have been tested operationally, put them into one framework and elevate that with what we know todayIf we do that, we would have what I proposeSo, yes, it is tested.

Joanna Cherry: Hang on a second.

Chair: We are going to need to move onJust ask one final quick question.

Q1173  Joanna Cherry: I just want to clarify that pointYou say it has been tested, but in your answer you gave examples of borders that have physical infrastructure and related checks and controlsThat is correct, is it notThe NorwaySweden border has physical infrastructure and related checks and controls

Dr Karlsson: Yes, the SwedenNorway border has infrastructureit is still a very lowfriction border—on some of the border postsOn some of the border posts, there is no infrastructureAgain, it depends on what is moving across the borderThe elements are there; the four or five components for a smart border are thereMoving it to a higher level that could be applicable here has been tested thereBut you are absolutely right in the sense that it is not fully operational today anywhere in the worldIf you take the best practice from different parts, it is possible to do within the international framework and under international law

Q1174  Sammy Wilson: Just to follow on from the last question, although a totally smart border has not been put in place between Norway and Sweden, that was a choice made due to the political situation that exists there at present.  If, as the Irish Government and the UK Government have decided, there should be no physical infrastructure on the border between Northern Ireland and the Irish Republic, it is possible to meet that requirement by bringing together all the elements you are talking about

Dr Karlsson: Yes.

Q1175  Sammy Wilson: As far as physical infrastructure is concerned, there is physical infrastructure on the Northern IrelandIrish Republic border at presentThere is vehiclenumber recognition, for example, for cars that use toll roads or goods that cross the border that have different tax ratesGuinness would be a good example.  At present, there is technology there, which is used to control vehicle movements, collect taxes from them and collect the taxes on goods that cross the borderDo we need much beyond that physical infrastructure, provided we are at the level you have talked about where the EU says, “We do not need that much confidence, because we are confident that the United Kingdom will abide by the rules we set when it leaves the EU”?

Dr Karlsson: It is a very good questionYes, there are some things that need to be in placeAs I explained in my report and referred to before, there needs to be a different type of trustedtrader programme, which is the international terminology for registration.  This is just like VAT registration and other types of systems, where you prove you are compliant and you know what you are doing—in this case, trading between two territories—and from what perspective you are doing itThat needs to be in placeIt is not in place today, so it needs to be designed and developed.

There needs to be some kind of identifier so we know when it is moving from one to the other, because that is the moment, in international customs law, when goods change status from one to the other. That has an impact on customs duties, free trade agreements, rules of origin and lots of these questions that we will have to answerWhat type of tax or what type of duty will be imposed on the productsWhat trade deals will the UK and the European Union be able to do in the future?

These are the basic things that need to be there to be able to handle thisOf course, that has an impact in itselfYou could argue that it is also an opportunity for both sides to do post controls at the premises of a company on one side or the otherAgain, it will be necessary for that to be developedI would say, though, that both customs administrations, which I know very well, are highly regarded and have a high level of sophistication and developmentThere needs to be development of these new structures there.

The highest level of trustedtrader system today—that is, the European Union model—does not embrace all the companies that need to be there, specifically not the small and mediumsized companies, in a very integrated border environment like Northern Ireland and IrelandBut it is doable; it is possibleThe competence is there on both sides, and it is something you can do.

Let me also explain why I have the infrastructure in my report, which causes a lot of debateAgain, in London, Dublin or Belfast, you might find a situation where the Government want to check more and want to use CCTV camerasThere is a reason for it and it is possible from a political perspectiveI am just describing the technology that is there.

If you want to identify goods without having a trustedtrader system fully in place, or needing more certainty or security in this specific trade lane, you can use a numberplate readerIt is of a quality today that you can use it with very little interference by a border—it could be the Channel Tunnel; it could be the Northern IrelandIreland borderwithout having queues, parking places or all these things that are related to what you describe as a hard border.

Again, it goes back to what level you want to be onThere is a different level on the island of Ireland than there would probably be in the Channel TunnelI do not know, but it is a political issue.

Q1176  Sammy Wilson: There is existing infrastructure there at presentThere are CCTV cameras; there is vehiclenumber recognition, et ceteraIt is not a target, although it monitors crossborder tradeThat technology could be integrated into any system that is required to do the kind of monitoring you are talking about.

Dr Karlsson: Yes, absolutely.

Q1177  Sammy Wilson: Greater monitoring of goods at the point of either leaving or arrival could mean you do not need physical infrastructure, but it would require the trustedtrader status to be extended to more businesses so monitoring could be done at premises, rather than on the road, hence avoiding any dangers of people trying to interfere with it.  Under the current customs rules of the EU, do you believe it is possible to extend that trustedtrader status to encompass more firms to ensure there is more monitoring done in that way?

Dr Karlsson: Absolutely, yesAs I said, that is the fundamental thing that needs to be in placeThere needs to be a much more comprehensive trustedtrader programme with different tiers, where there are low thresholds for small and mediumsized companies, which pose a very low risk, to get into the programme so they are not disadvantagedThere may need to be a special solution in the trustedtrader programme for the Irish situation, again taking into account that there might be a different environment there.

There need to be different levels up to the highest level, which would be the international agreements that the UK, in that scenario, will want to sign with other countries, to get the benefits from these companies in Brazil, China or wherever it might be, and not only with the European UnionA trustedtrader programme like that is not science fiction either; it existsThere are other countries that have similar programmes like thatThis needs to embrace more of the tradeThat is a correct observation.

Q1178  Sammy Wilson: Does the EU have trustedtrader status arrangements for nonEU countries at presentHow extensive are theyAre they currently part of the trade deals the EU sets up with third countries

Dr Karlsson: Yes, they areThere are around 20,000 companies in the European Union that are authorised economic operators, which would be the highest level of what I describedMany of those instruments are used primarily by the bigger companiesSome countries that have a structure where SMEs play a fundamental part in their export industry have developed specific tiers or specific elements under the international level for these companiesThat is what I am suggesting would be the case in this situation as well.

There would be many more companies in the UK part of a programme like this with lower thresholds to get in, but that has more to do with trade facilitation and support of business being part of trade than it really has to do with the border situation itself

Q1179  Sammy Wilson: I just have one last questionThe UK Government put forward proposals in August of last year that encompass some of the kinds of solutions you have suggestedThey have been met with a fairly negative reactionYour own proposals have been met with a fairly negative reaction from the Irish Government and from some within the EU.

Given that they have been tested already at other borders, and you have indicated that they have been tested even more fully on the NorwaySweden border but not implemented for political reasons, can you explain why there has been such a negative reaction to your own proposals and our own proposals as well?

Dr Karlsson: I am speculating, obviously; that is what you asked me to doThe reason why Sweden and Norway did not process—I was in charge of Swedish customs at the time, so I know this very well—was not political; it was a costefficiency reasonIt ran very smoothlyIt was the fastest, safest border in the world alreadyWhy would you invest another €100 million, €10 million or whatever the price would be to go to a level higher than thatHowever, this is a totally different environment.

Why would there be negative reactionsThis is one of the issues I would like to clarify by being involved in this with my experience. There have been lots of discussions around tariffs, trade, duties and revenueThat is only a part of the international trade environment, as you all know.

We know today that nontariff barriers—the administration, the administrative burdens on the private sector, the routines that need to be done to clarify all these mechanics of international trade, including rules of origin, and the different restrictions we have and will want in the future—have a higher cost in most cases, in most counties, than the duties and tariffs themselvesWhen the focus is on revenue, we forget about what actually happens when we are trading with each other from a customs perspective, but there are reasons why those things are there.

If you have no borders at all and you have free movement, that is the ideal situation from a trade perspectiveThere is no doubt about thatIn the debate, at least as I interpret it, there are still people who think it is a possibility, in relation to international customs law, to negotiate to allow free movement of goods even if you are not in the same customs territory.

I want to note that I am not saying customs union, because a customs union can be different thingsIt takes care of the tariffs, duties and some other things related to that, but if you are in a customs union it does not clarify that you still need to do the formalities and informationsharing around other issues that do not have to do with revenue, tax and duties.

Look at the example of TurkeyIf you go to the border between the European Union and Turkey, you see a border between two countries that are in the same customs unionI am sure you would describe that as something very close to a hard borderIt is definitely not an example that could be used on the island of Ireland.

A customs union would not solve all these issues eitherExcuse me for being lengthy, but it is important to clarify that you need to look at these three elementsOne is the formalities you need to have to be able to tradeThere are mechanics thereOtherwise there will not be any use in a free trade agreement or an agreement between the UK and the European Union or other bodies.

Then there is the safety and security thingWhere do you want to be on safety and securityYou might have a trusted trade lane where you have other means in place that do not require the safety and security element to be done at the border

Thirdly, you need to look at the trade policies themselvesWhat is the good trade deal that is now going to be negotiated between these two parties and with other parties around the world?

Q1180  Stephen Timms: Can I ask you just about the IrelandNorthern Ireland borderAs we have been discussing, the commitment there is for no physical infrastructure or related checks and controlsYou have told us that this could be delivered by the proposals in your reportI still do not understand how.  To take an example you referred to earlier, if a trader that is not in the approved trader system just turns up and goes across the border, if there are no checks or infrastructure, how does the system handle that?

Dr Karlsson: I have stated this in my report, and sometimes that is used in the discussions to say there needs to be infrastructure.  Say we have a situation where we develop, design and implement a trustedtrader programme, with a trusted trade lane that takes care of 99% of trade in a very good environmentIf that is the case, we still have this 1%There is somebody showing up for the first timeIt is the same for travellers showing up for the first time at the border: it is not part of the arrangements that are there for movement.

How do you solve thatThere are two ways to solve itAgain, let me be generic first and then answer your question about the Northern IrelandIreland borderNormally, you would say that one of the roads is a customs road where you have more traditional ways of doing this at the borderThe other roads, however many there might be—whether it is 200 or 25 does not matter—are the ones where the other system is applicable, where you do not have infrastructureThat is how you normally solve this type of situation, as in North America or Scandinavia

Q1181  Stephen Timms: That is ruled out in this context.

Dr Karlsson: YesYou would say, “If you are not part of the system, you have to go over hereThis is the crossing you should use, and there we have other means in place”.

Again, I am not ruling out whatever complications there are around the political situation thereIn this specific environment, in the Northern IrelandIreland situation, that would still cause a problemI realise thatWhat I then have suggested is that, in a situation like that, you could also move that away from the borderYou could do the formalities for the first time away from the border, just to take away the sensitivity of the border itself

For instance, in a practical case, that means you would do the export somewhere else, in Belfast or closer to the border, but not at the border; you would do the import somewhere dedicated to this, where the information is there and you have to go to this specific place.  In between, you would have what we in customs call a transitYou would transit the goods from one place to anotherBoth these territories will be part of the transit conventionAgain, there are agreements to be made on customs for thisIt would move under customs control, but it would not physically be controlled by the border.

Again, I am not saying that would 100% solve all the issues you are here to discuss, think about and solve, but it is a practical solution that could be possible to useYou still have the formalities but you move them away from the border.

Q1182  Stephen Timms: Your proposal is that there would be physical infrastructure and there would be checks and controls, but they would not be at the border itself.

Dr Karlsson: Absolutely, yes.

Q1183  Stephen Timms: You made a point about directing vehicles to use a channel rather than lots of smaller roadsWe understand that is what happens on the SwedenNorway borderWhat happens on the SwedenNorway border if a heavygoods vehicle uses a road it is not supposed to use

Dr Karlsson: In that environment, we move away from how you actually manage trade, which is what I have been writing about in my reportWe have a situation where legal trade is going on and people actually know what they are doingThat is one scenario.  Then you have somebody who is not following the rules, who is breaking the customs laws and the different types of national legislation that will be there on both sidesThey will be held accountable for that one way or another

How do you detect itThere are different ways of detecting thatIn the SwedenNorway situation, first of all there is a control agreement between the two countries so you do not duplicate controls.  You do not duplicate mobile controls eitherBut you can use a zone on both sides of the border to intervene against different types of transport that are not following the rules that are there

It will be the same situation in the Northern Ireland environmentIt does not just disappear on the other side of the border; it has to move somewhereThere has to be some kind of mobile function that could intervene if there is a situationThat could be everything from a misunderstanding to something deliberateIt could be contraband, smuggling or all these different things that happen all around the world, and, by the way, in London and other places.

Of course, there still needs to be a backup system for how you deal with these types of offences that happenThat needs to be a backup to the system itselfThere are good examples of how to do it.

The other thing to say is that there will be different types of penalty systems involvedIf it is an honest mistake and it is somebody who should have used the roads in the ways they should have been doing, there will be a system for thatAt the end of that, they might lose their trusted-trader status so they cannot trade in that simplified way, which will cause some problems for the trader.

Q1184  Stephen Timms: Can I just ask one more questionWe learned yesterday that the intention is that the transition period is going to end in December 2020How much of the solution that you propose could be in place by that deadlineCould it all be done?

Dr Karlsson: YesThat is very relevant questionWith the transition period, it is possible to have a first version of thisI am not saying that a full version would be in place, but enough could be in placeIt obviously depends on what the two partners agree on specifically for that border.

I would like to expand that and say there needs to be a solution for the Channel Tunnel and the other trade barriersThat is also possible to do in a first version by the end of 2020There might need to be phases thereIt is difficult to say; it needs to be analysedBut it is not impossible to have it in place in the time span that is there.

Q1185  Stephen Timms: When you say a “first version”, which bits would not be there?

Dr Karlsson: To be honest, it is impossible for me to say right nowBut, given the time span we have now with the transition period, it is possible to develop, design and implement a trustedtrader programmeA trusted trade lane can solve some of this, as regards infrastructure for the Northern Ireland situationIt is possible to develop that and to have it in place for the traffic going between the UK and the European Union as a modelThere is also the element that the private sector needs to be engaged in thisThere needs to be support for the private sector at least to be able to use it.

It is possible for that to be thereDepending on whether the Northern IrelandIreland situation is an agreement on the lowest level, if there is a strong confidence that this trustedtrader programme and trusted trade lane would take care of these issues, as I argue in my report, it could definitely be done by the end of 2020.

Q1186  Sir Christopher Chope: Your evidence is like a breath of fresh airYou are so positive and imaginativeYou are trying to find solutions rather than create problems.  Perhaps your ideas would be more attractive to members of the SNP if they were in a position where they were about to get independence from the United Kingdom but wanted to join the European UnionI am sure there would be tremendous enthusiasm for taking up a frictionless border between Scotland and the rest of the United Kingdom.  But leave that on one side for the moment.

You said something to the Daily Telegraph, and you have touched on it already, about administrative or nontariff barriers related to the bureaucracy of borders.  In the Daily Telegraph, you say that one of the benefits of your smart solution is that it would make both the EU and the United Kingdom very attractive destinations for international trade, because those traders dealing with the EU or the UK would not have to put up with these administrative burdensCould you expand a bit upon that, please?

Dr Karlsson: Thank youNo, I am a positive personI have worked in trade facilitation for 30 years, and you have to be positive when you do that.

I was referring to the fact that we have legacy systems, as we have all around us in our societies, if we take away this situation and the issues we have right nowOf course, there are reasons why IT systems are upgradedThere are reasons why these formalities in customs, which have been there for thousands of years, are not of the top standard every day.

We all have legacy systems, as I said, or older systems that are not always optimised to support trade facilitationThey have not always gone as far as they can to make this trade as simple as possible while still ensuring all these things we want to do as a society can happen.

Having said that, if this is a moment when you need to find a solution where there was no border, and you need to do it in the smartest possible way, as I tried to describe in the Smart Borders 2.0 report, you can solve not only the Northern IrelandIreland situationAs an expert, I would recommend that you have an operational model that works for all of the UK, with maybe more simplification on the Northern IrelandIreland border.

In itself, that model will be better than the one you are operating right nowIt will be better than any model that the European Union countries are operating right nowIn relation to third countries and what is to come—this is what was picked up on by the media—that is not a disadvantage; in fact, it is an advantage in itself.

If the investment is made to facilitate new trade appearing between the UK and the EU, it would also be applicable for trade going to China, the US or wherever you have itThat would mean a lower administrative burden for companiesAt least, it would mitigate some of the costs they have when trading with the European Union

My comment is absolutely correct, and I stand by that, for sureIf a country invests in a new customs procedure based on what you can do within international standards, conventions, regulations and laws, that is a better model in itself, over time, for having other trade deals and supporting export from the UK

Q1187  Sir Christopher Chope: You have touched upon satellite technologyIt is very hard to say that a satellite in the sky is a bit of infrastructure and therefore it offends against the agreements made in DecemberHow sophisticated is satellite technology nowTo what extent can it be a substitute for automatic numberplate recognition and things like that?

Dr Karlsson: I would like to just clarify one thingMy report was before the December agreement, as was said here beforeThe reason I used that example as the lowest level that needs to be there was the fact that we tested it between Sweden and Norway for a trusted trade lane.  At that time, the reason was trade facilitation; it was not sensitivity to having gates or something at the borderWe also tested numberplate readers, barcode scanners and these types of thingsThese have been tested on that border

In that case, what we tested was giving tradefacilitation benefits to those who invest in compliance, those who invest in knowing what they are doing with imports and exportsThey should benefit and be able to do their exports and imports in the best possible wayIn that case, we asked, “Can we use already existing technology without building new infrastructure?” In that case, it was the GSM/GPS system that is already there for other reasonsWe all had mobile phones or smartphones already when we tested thisIf it is a trusted trade lane, you still want to check itIt could be checked for different reasonsIt might be the exporter wanting to know when the importer gets the goodsIt could be for other reasons, such as theft or whatever it might be.

We said, “Okay, there is a dedicated phone with a driver, who is a trusted transporter in the systemHe is driving for a trusted exporter to a trusted importer”.  The fact he has a dedicated mobile phone means he can communicateIt communicates by itself, because it is connected to the GPS system, to the satellitesThat means you can decide whether you want to follow him from a surveillance perspective, private sector or government, through the entire supply chainIt also means that it can do these types of declarations or statements we are talking about around the borderWhen it comes to a border, it says, “Click, yes, we are now moving into the other territory”.  That is done automatically in the pocket of the driver.

In a system like that, somebody might argue, “The driver might throw away the phone or there might be another person using that specific identifier, which happens to be an already existing infrastructure”.  Yes, of course, that could happenIf it did, he would lose his privilege of using this specific way of workingThat was the reason behind this, as an example, rather than not having infrastructure by the border

Q1188  Emma Reynolds: Thank you, Dr Karlsson, for coming before the CommitteeI would like to ask you about when rules and regulations change in the relationship between the UK and the EUFor example, hypothetically—I am not saying this is going to happen—if the UK agreed a free trade agreement with the United States and part of that agreement was to allow into the UK the import of chlorinated chicken, which is something that is talked about a lot these days and is controversial, how would that affect the UK’s external borders with the EU?  The EU may well be concerned that Northern Ireland would become a backdoor for some of these lower standardsHow would the system that you set out today prevent that from happening?

Dr Karlsson: Thank you very much for the questionIt is a very relevant oneIt goes back to what I said about these rules and regulations: why we have borders and why we manage them does not necessarily have to do with collecting taxWe are in Portcullis House today, which is the symbol of collecting tax, borders and hard borders, so it is a proper environment to be inBut there are many other reasons, and this is one of them.

In the system we have today, if you look to see whether this would happen, there would be an external borderThere would be checks and inspections to see whether this was the caseIn the situation we are talking about, you need to replace that with something not to have what you describe as a hard border with checks, for instance, in the Channel TunnelThen you need to look at the system for trusted tradersThat is another relevant example of the different types of regulations, e.g. food and agriculture regulations, than customs regulations.

Then there needs to be information about that importer or exporterThe legal person responsible for this in the UK has to know something about this: It has to fulfil the obligations to get into the UKI cannot transfer it to the European UnionIf I do, I will violate my status as a trusted trader and I might end up with the problem of inspections coming, which is a cost for the importer and the exporter.

But there is a big element of trust needed to replace the systems we have todayHaving said that, we also know the transaction controls we do by the borders are not very efficient, unfortunatelyBeing a customs officer for 30 years, I would wish to say that it is 100% controlled today, but it is not

Q1189  Emma Reynolds: If the scenario I just set out happened, there is a possibility that it could have a negative impact on the trustedtrader systemThose trusted traders, for example, could claim they did not know about the change of rules, and perhaps they would be responsible for transporting this particular product, which had a lower standard than that the EU wanted, across the borderI do not quite understandWhat would be the steps for the trustedtrader programme to deal with that scenario?

Dr Karlsson: It is exactly the same situation as todayIf you do it today and you are not aware there has been a change, if you do it in good faith but you are not fulfilling your obligation according to legislation or something that has changed, there is a consequence to thatYou might be forced to pay a penalty; there might be consequences for your status with Government. You might need a permit to do this or something like thatThe same thing would appear in a situation post Brexit, but there might be other penalties; there might be other types of arrangements.

The European Union also needs to be certain and to trust that the UK is operating a system where it would, one way or another, sooner or later, find out if there are errors like thisWe never have 100% controlIt is not possible; it is not desirable to have thatIt is all based on risk.  The agencies involved will have to change their operational model a littleThey will have to work more with risk management and information, in these trustedtrader environments we are talking about, to mitigate some of this risk, instead of having a checkpoint, a control area, for instance in the Channel Tunnel or on a land border, where you check as much as possible to make sure this does not pass.  It is not a different situation from today.

Q1190  Emma Reynolds: Just very briefly, when the rules and regulations change, it could lead to problemsIt could lead to the introduction of checksDo you acknowledge that is a risk?

Dr Karlsson: Yes, you are rightThat is always a risk when you change these thingsIf you changed earlier today, some of the importers and exporters will not have been informed by Government or they will not have informed themselves, which is really their responsibilityThat can also happen in the futureIt will be a big challenge.  Many traders in the UK and the European Union today are only trading internally between the two bodiesSuddenly, they will have to be aware of both the customs legislation in the UK and the customs legislation in the European Union, the UCCBut that is the same as if they start to do exports into the United States, for instanceThen they will have to know the rules for the United States.

Q1191  Richard Graham: Dr Karlsson, you have very clearly laid out proposals you believe could create a smart border, which would meet the UK’s requirement to have as frictionless a border as possibleNo doubt you have also seen the British Government’s two specific proposalsOne is for a highly streamlined customs arrangement, where there would be no physical checks or infrastructure at the border, as you covered earlierThey recognise there would be an increase in administration and costs compared to now, which you have also hinted at.

They have also spelled out through the head of our customs service that there would be three key elements to this: the trustedtrader scheme, which you have alluded to, a derogation for small traders, which you have not yet commented on, and, thirdly, a selfassessment form, which the head of customs here said was the direction of travel for customs in the European Union anyway.

Is there anything in that proposal for a highly streamlined customs arrangement that would be either illegal in some way, under WTO or European Union rules, or technically impractical?

Dr Karlsson: First of all, in my work so far I have concentrated on what you would probably refer to as option 2, as far as the border situation is concerned, rather than option 1From that perspective, I do not know enough about it to answer your question fully.  However, from a general point of view, there are elements in customs legislation today, inward processing and other types of things, that are similar, as a technicality, and can be used in these types of arrangementsSmall and mediumsized companies will also have to be addressedThere has to be a simplification specifically for themAgain, from my point of view, this is based on risk, because the risks are lower from a revenue perspective, for instance.

It is important to say that most of these discussions around other types of arrangements solve some of the issues around duties and tax, which are related to the fiscal side of this equationBut they do not necessarily solve all the other issues that we heard about beforeThe border administrative issues will still be there.  Then, if you find other good models, the solution to those things that are not related to fiscal issues, such as duties and taxes, would have to be agreeable to both partiesAgain, I am just speculating, but there might be interest in that.

I agree with what you said and what the head of customs has said on selfassessmentAll these issues, including trusted traders, have an element of selfassessmentWe ask companies to do more and to be more informed, and Government need to support that and make it workBut selfassessment is thereI would say a combination of the two is likely.

Q1192  Richard Graham: You focused more on option 2Is that because it is more likely to be acceptable to the European Union?

Dr Karlsson: It is not the reason I focused on itI was commissioned to look at borders, not at other types of regimes and how you find ways of deferring a payment or other ways of handling the tax and revenue situationI have not looked into thatThat is the reason, really, why I have focused on the border.

Let me just say one thing, sirAgain, whatever regime there is to find the best way to collect tax and have the least possible friction in trade, we still need to solve the other issue: how do you make sure that the rules of origin, for instance, for goods are applicableIf there is a free trade agreement—I know I am getting technical here—and UK exporters cannot prove that more than 50% of the goods are UK goods, there will be a consequence. Either the European Union or you will need to collect taxThere are a lot of issues around it, which will not be solved only by the mechanics of tax.

Q1193  Richard Graham: As you know, there are some people here who are searching for solutions and there are others who would prefer not to find themTowards the end of 2016, the House of Lords EU Committee concluded that the only way to retain the current open border in its entirety would be either for the UK to remain in the customs union or for EU partners to agree to a bilateral UKIrish agreement on trade and customsTo some of us, that feels like looking for the analogue solution to a digital problem.  Have you seen anything in the British Government’s proposals so far that is not possible, given the right political will?

Dr Karlsson: It is a very elegantly put question, and there are some political elements in itAs I stated when I started, I would prefer not to comment on thoseFrom a technical point of view, as I have stated in my report and as I have now testified in front of you, there are technical solutions to major parts of these issuesThere need to be agreements; yes, there needs to be innovationBut, from what I know and what I have seen so far, I have at least not come into contact with any proposals that would be totally unacceptable in relation to international laws and standards.

Q1194  Richard Graham: You have heard nothing from the EU customs organisation that would reflect its concern on the technical side.

Dr Karlsson: I might have, but it is not my position to discuss this in these types of open environmentsThe reason for that is, very simply, that I would like to contribute with my technical knowledge rather than enter into a political debate.  To some extent, even though you put it very elegantly, that is not my area to contribute inI hope you will respect that, sir.

Chair: Finally, please be as brief as possible because our delegation is here.

Q1195  Peter Grant: Good morning, Dr KarlssonIf you were asked today to produce this report, we have established that you would have to change some parts of it because things have moved on with the December agreementThe outline on page 10 of your summary, for example, would have to change.  But let us suppose the United Kingdom Government have looked at what you have done so far and like itPresumably, the next stage for them or the European Union is to contact somebody, possibly you, to take it to the next stage: We quite like the general proposalCan you now bring us forward something very definite, specific and tailored to what we need at the Irish border, so we can look at cost, implementation and all the rest of it?

Have the UK Government asked you to do thatHave the United Kingdom Government contacted you and said, “Do you know whatWe think this can workCan you bring forward a detailed proposal that is tailored to Northern Ireland, rather than the generic one you have now?”

Dr Karlsson: I have not had a direct request, if I understood you correctly, to engage in designing, developing or something like thatI and colleagues, I know, would be perfectly happy to do that.  Yes, there have been changes with the latest development, which I am very happy aboutWe need to find a solution to thisWe know trade is a driver of development; we know that we all need tradeThat is what generates benefits for our societies to develop.

From my point of view, anybody who can contribute has an obligation to find solutionsI will not comment on whether people want to find solutions or notBut there is knowledge and experience in both HMRC and the revenue commissionersThere is an international community that has come far and that can support thisFrom a technical perspective, it is possible to doThere is still a range of political questions there, which need to be solved.

I would try not to be too diplomaticI have a diplomatic gene in my body, from my previous employmentIt needs to start nowIf I could say something just as a citizen in our part of the world, I would say I hope we start with the technical solutions as soon as possibleI know they are doing it, but we need to do more.

Even if there is a time span to do something here now, it is extremely important that the professionals in this specific field can start the practical work of finding these technical solutions very soon, even though I have the biggest respect for the other debate that needs to be hadIf we lose time, we will all have a problem

Q1196  Sammy Wilson: This is based on the previous questionCan this be done unilaterallyIf these solutions can be found, does it require a request not just from the British Government to look at solutions, but from the Irish Government to see what happens on their side of the border?

Dr Karlsson: A border has that specific definition that there are two sides to itIt never helps if only one side does one thing.  However, I feel that what I am describing is based on international standardsIt is based on best practiceAs I already explained before, it is already in place in different placesThere is no place with all of it; that could be hereThat helps, because it means both sides know what we are talking about from a technical perspective.

One side might have to drive the process and solve the issues, but that is more of a personal remarkIt has to be done by both sidesIf a possible solution were to be presented by the UK about how this could be done, there should also be an understanding on the other side about how it could be doneThere need to be changes on the other side, if that is your question, yes.

Q1197  Chair: Thank youThat is very helpfulI have one very quick final questionA yes or no will doYou were referring to a customs union earlierFrom a technical point of view, in terms of making the border as frictionless as possible, would the UK remaining in a customs union with the EU help, would it make it more difficult or would it make no difference?

Dr Karlsson: You want a yes or no on that.  From a technical point of view, it will not make any difference whether you are in a customs union or notIt will make a difference from a tax and duty perspective, yes, to some extent, but you will still have to solve the administrative routines around the border

Chair: Dr Karlsson, we are all very, very grateful for you coming today and giving such valuable and informative evidence