Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the oral evidence of the HMRC director general for border co-ordination to the Public Accounts Committee on 20 November 2017, HC 558, Questions 78 and 111, what additional infrastructure is planned in each of the four UK nations to facilitate customs-related checks.

HMRC has well-developed plans to ensure that on day one of a no deal scenario there will be a functioning customs, VAT and excise system.

For Day 1 of a No Deal scenario, HMRC’s plans allow for the border to operate without significant new infrastructure. HMRC are not placing specific requirements on ports and airports to have infrastructure in place by Day 1.

HMRC is working with other departments, through the Borders Delivery Group, to ensure we present, to ports and airports, a shared view across government on longer term infrastructure requirements.