A new paper setting out proposals for a future customs relationship with the EU has been published by the government.

It outlines two broad approaches. The first is a streamlined customs agreement between the UK and the EU. This would aim to continue some existing arrangements, reduce or remove barriers to trade through new deals, and adopt technology-based solutions to make it easier for businesses to comply with customs procedures.

The other approach is for the UK to adopt a new partnership with the EU by aligning its approach to the customs border in a way that removes the need for a UK-EU border. This could entail the UK mirroring …