The Prime Minister's statement to the House of Commons on 9 October can be read here:

Customs Bill: legislating for the UK’s future customs, VAT and excise regimes

Later this year, the Government will bring a ‘Customs Bill’ before Parliament. This document explains the Government’s approach to the Bill. It sets out how the current customs, VAT and excise regimes operate for cross border transactions, why the Bill is necessary, and what the Bill will contain.

Preparing for our future UK trade policy

This paper has 2 parts:

  1. the first part outlines the world in which the UK trades and the role of trade in an economy that works for everyone

  2. the second part outlines the basic principles that will shape our future trading framework, and our developing approach to a future trade policy

The paper welcomes views both on the specific legal powers we are seeking in this first step and on our broader developing approach.