This is a pared-back and simplified overview of complex matters. It is the second draft of a work in progress. The author welcomes corrections, comments and suggestions.
To download the slides, please click here.
Slide 1 shows the different scale of customs controls on the movement of goods across an EU border, depending on the trade relationship a country has with the EU.
Slide 2 shows what customs controls mean in practice for operators and customs agencies.
Slide 3 shows what technology can do at a border and what is still nonetheless required to enforce a customs border.
Slide 4 shows the possible scenarios for UK/EU, GB/NI and NI/IRL border in light of the UK/EU Joint Report of 8 December 2017.
The featured image has been used courtesy of a Creative Commons license.