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UK Customs Policy


This inquiry looks at the UK’s proposed customs policies and procedures once the transition period expires on 31 December 2020.

Terms of reference

1. Will the UK be ready to collect all customs and duties that fall due as a result of cross-border transport of goods from 1 January 2021?

2. What new controls need to be carried out by UK customs officials?

3. What costs and burdens does the new customs regime place on UK businesses and what plans does the Government have to minimise these?

4. Has the Government made adequate preparations for its new customs policy to be ready?

5. Has the Government provided business with sufficient support to make sure business is ready?

6. What mitigations are in place to prevent fraud and smuggling during Stage 1 and Stage 2 (1 January 2021 – 30 June 2021) in which full checks will not be carried out?

7. Why is the Government introducing its new checks in phases?• Is the Government’s phased approach too fast, or too slow?

8. What additional resources will the UK require to administer its new external border customs regime?

9. Which sectors are most exposed to the new customs processes?

10. Will concluding a trade deal with the EU mitigate against the full set of checks and customs duty requirements?

11. What level of agreement with the EU would mitigate against a full set of customs checks?

12. What should the UK Government’s duty-free shopping policy be?

13. Which third countries’ tariff schedules, customs policies, and infrastructure can the UK learn from, or use as a framework for designing its own?

14. Which opportunities exist from new technology to facilitate the UK’s customs process?