Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the change required in the (a) cost and (b) number of personnel required for customs administration if the UK departs the (i) EU single market and (ii) EU customs union.

No decision has been taken on whether the UK remains in the EU single market or the EU customs union. The relationship we build with the EU will be bespoke to the UK. The government is considering carefully the impact of all the available options.