The three Cs which emerge from post-Brexit customs checks

By Dr David Armstrong, PwC Partner

"The Government's announcement will not have come out of the blue for business, many of whom feared that checks between mainland UK and Northern Ireland were inevitable. 

"The concerns boil down to the three Cs - complexity, cost and competitiveness. The most immediate issue is the potential for increased costs and who will foot the bill for the costs of administering new customs systems and processes. 

"Getting the processes right is critical and there is a significant amount of work that’s got to be put in place in a very short period of time. 

"There are also potential implications for business models which are harmonised across the UK and may need to accommodate the specific EU rules that will apply in Northern Ireland into their long term strategy.

"The clock is ticking for businesses to be ready for the transition. However, Covid-19 provides an ever greater need for clarity on the preparations businesses will need to make in the remaining seven months."


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