Peter MacSwiney, the chief executive of a customs agency, has said there is a

“totally unacceptable level of risk” in getting the vital customs declaration service ready for 1 January and that it risks paralysing all of Northern Ireland’s trade movements. Ministers were warned in summer 2019 that industry will need a year to test, trial and implement this new system, so how can it be right, with 43 days left, that the final version has still not been delivered?