* Separation of border functions into two different borders
* Traders needing to provide information twice
* Possibly two sets of checks
*Not a customs border so no declarations, tariffs etc.
*BUT notifications and info needs to be provided to 'appropriate authorities'
*Detailed info on each consignment required incl type of goods, where produced, to/from etc
*Customs formalities and tariffs apply
*Two ways to move goods either transit or pre-lodged declaration
*Simplifications for trusted traders/ AEOs (not sure what kind - probably some sort of aggregated/delayed decls)
*In the absence of super-tech option this means sealed containers, guarantees, max admin
*Exemptions for SMEs (not sure what's the cut-off point) no tariffs, no declarations/procedures
*Doesn't exist anywhere else (who would want it)
*Is not provided for by the EU's customs legislation i.e. would require the EU to break/amend its own law and grant the UK privileges it never offered anyone else
*Max complexity for traders