As we leave the European Union and therefore the EU Customs Union, the Government seeks a new customs arrangement that facilitates the freest and most frictionless trade possible in goods between the UK and the EU, and allows the UK to forge new trade relationships with its partners in Europe and around the world.
This paper details the Government’s aspirations for the UK’s future customs arrangements.
You can read it here: https://www.gov.uk/government/publications/future-customs-arrangements-a-future-partnership-paper - or via the pdf attached below.