Protocol on Ireland in the WA: 1. Until the future relationship becomes applicable, a single customs territory between the Union and the United Kingdom shall be established ("the single customs territory"). p. 309:
assets.publishing.service.gov.uk/government/upl…
PD, p. 6: The economic partnership should ensure no tariffs, fees, charges or quantitative restrictions ... with ambitious customs arrangements that... build and improve on the single customs territory provided for in the Withdrawal Agreement
Preamble to the Protocol (in WA) also speaks of the future relationship building on single customs territory
Given all this it is a little hard to understand Mrs May's objections to a future EU-UK customs union
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