Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the feasibility of implementing each of the customs models set out in the Customs White Paper by the end of the transition period.

The UK and the EU have reached agreement on the terms of an implementation period that will start on 30 March 2019 and last until 31 December 2020. At the end of the implementation period, there will be a customs, VAT and excise system that enables trade to flow, HMRC to collect revenues, and the UK to have a secure border. Future customs arrangements are subject to negotiation with the EU.