In assessing our options for a new customs arrangement with the EU, the Government will be guided by what delivers the greatest economic advantage to the UK, and by three strategic objectives:
Ensuring UK-EU trade is as frictionless as possible;
Avoiding a ‘hard border’ between Ireland and Northern Ireland; and
Establishing an independent international trade policy.
The Government’s Future Partnership Paper on customs, published in August 2017, set out two approaches to our future customs relationship with the EU that most closely meet these objectives.