Duties of Customs

The Taxation (Cross-border Trade) Bill is important, because customs matters have been governed by EU law for many decades, and Britain needs its own primary legislation on customs. A good Government need to be prepared for all eventualities, but while the Bill would provide customs legislation in a no-deal scenario, I am glad that the UK is instead looking for more bespoke solutions. We should not just cut and paste the customs procedures that we use for products from far-flung parts of the globe on to our trade with Europe. Goods that travel long distances can have their customs paperwork cleared while they are on the sea or in the air, which would be much more challenging for our cross-channel activities, let alone those between Ireland and Northern Ireland.