This @instituteforgov by @jl_owen is of course excellent. But it’s too optimistic on customs.
The primary legislation for the new customs regime (the Taxation (Cross Border Trade) Act 2018) is in place. That Act repeals, as of exit day, all EU law providing for the imposition of tariffs (Schedule 7).
Replacement U.K. tariffs (rates and classification) need to be set out in regulations approved by a resolution of the Commons (sections 8 and 32(2) and (3)).
No such tariffs have been published and, given the current mood of the HoC, it’s questionable whether any would be passed. So the U.K. could on 1/4/2019 have no tariff regime in place at all.
Further, though the 2018 sets up a system of trade remedies (anti-dumping duty and tariffs to protect against imports subsidised by foreign governments), that regime is centred round the Trade Remedies Authority.
Problem: the TRA doesn’t legally exist yet. The provisions setting it up are in the Trade Bill. Which is currently marooned in the Lords.
So I think the “green light” given for legislative readiness for our post-crash our customs regime is a bit Panglossian, myself.
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