Source · National Audit Office

The UK border: Implementing an effective trade border

Government has repeatedly changed its plans for introducing full import controls following the UK’s exit from the European Union (EU).

Published: 20 May 2024 Recommendations: 9 Type: Value for Money NAO confirmed: 8 Department: Cross-government
Dept: Cross-governmentDepartment for Business & TradeDepartment for Environment, Food & Rural AffairsHM Revenue and CustomsHome Office Topics: Border controlBorders and immigrationBrexitBusiness and industryEuropean UnionInternationalTrade and investment nao.org.uk →

Recommendations

9 items
4 accepted 5 partially accepted 3 implemented 3 in progress

Recommendation 1

Addressee: Department for Environment, Food and Rural Affairs; HM Revenue and Customs · Source location: Page 14, paragraph 21, point a

Defra, HMRC and the Home Office, working with the devolved administrations, should take action as soon as they can to ensure full controls are operating at all ports, and the Cabinet Office should provide central oversight and coordination of this activity. This should include ensuring all ports have sufficient staffing and infrastructure to operate controls, and finalising plans for preventing and detecting non-compliance.

Response position: Partially accepted

Delivery: In progress · Q4 2026-27 · Confirmed by NAO

Recommendation 2

Addressee: Department for Environment, Food and Rural Affairs; HM Revenue and Customs · Source location: Page 14, paragraph 21, point b

The Cabinet Office, working with Defra, HMRC and the Home Office, should, by July 2025, have a plan in place to monitor compliance with the new controls. This should include any necessary reprioritisation of border resources and management of risks as controls settle in.

Response position: Partially accepted

Delivery: In progress · Q4 2026-27 · Confirmed by NAO

Recommendation 3

Addressee: Department for Environment, Food and Rural Affairs · Source location: Page 14, paragraph 21, point c

Once controls have been operating for a sufficient period, Defra should, in conjunction with external stakeholders, review whether the new model for sanitary and phytosanitary (SPS) controls provides an appropriate balance between biosecurity and trade flow and make any appropriate revisions. As Defra starts to collect better data on SPS imports it should use these, together with estimates of the cost of outbreaks of disease and feedback from external stakeholders, to undertake a wholesale assessment of its model.

Response position: Partially accepted

Delivery: In progress · Q4 2026-27 · Confirmed by NAO

Recommendation 4

Addressee: Cabinet Office · Source location: Page 14, paragraph 22, point d

By the end of 2024 the Cabinet Office and HMRC should refresh the delivery roadmap for the Single Trade Window (STW) programme to ensure its scope, timetable and project management arrangements are appropriate. This should consider the challenges identified in our assessment of the STW programme.

Response position: Accepted

Delivery: No longer relevant · Not applicable · Confirmed by NAO

Recommendation 5

Addressee: Cabinet Office · Source location: Page 14, paragraph 22, point e

Following the next spending review, the Cabinet Office, working with other departments, should confirm the government?s plans for taking forward the different elements of its 2025 UK Border Strategy. It should also clarify the arrangements to be put in place to effectively co-ordinate, monitor and report on these across government.

Response position: Partially accepted

Delivery: No longer relevant · Not applicable · Confirmed by NAO

Recommendation 6

Addressee: Cabinet Office · Source location: Page 14, paragraph 22, point f

Following the next spending review, the Cabinet Office should re-evaluate the metrics it intends to use to measure the efficiency and effectiveness of the border for users and the government, and commit to public annual reporting against these. This should include establishing the levels of performance required for the UK border to be ?the world?s most effective border?. Where necessary, departments should consider creating new data sets to support their analysis and reporting of border efficiency and effectiveness, rather than just relying on existing data sources.

Response position: Partially accepted

Delivery: No longer relevant · Not applicable · Confirmed by NAO

Recommendation 7

Addressee: Cabinet Office · Source location: Page 15, paragraph 23, point g

The Cabinet Office should ensure it has published in good time clear guidance for traders on the arrangements necessary to implement the next phases of the Windsor Framework and the Command Paper.

Response position: Accepted

Delivery: Implemented · Q3 2024-25 · Confirmed by NAO

Recommendation 8

Addressee: Cabinet Office · Source location: Page 15, paragraph 23, point h

By September 2024, the Cabinet Office should agree with Border Force and with the Northern Ireland authorities a plan for ensuring compliance with new rules being introduced through the Windsor Framework and the Command Paper.

Response position: Accepted

Delivery: Implemented · Q2 2025 · Confirmed by NAO

Recommendation 9

Addressee: Cabinet Office · Source location: Page 15, paragraph 23, point i

By September 2024 the Cabinet Office and Defra, working with the Northern Ireland Civil Service (NICS), should consider how they can provide ongoing support and advice to the NICS in the context of NI?s unique access to the UK and EU markets. This should support the commitments the UK government made regarding skills exchange between the NICS and the UK Civil Service in the Command Paper.

Response position: Accepted

Delivery: Implemented · Q3 2024-25