The NAO report notes that, since the end of the transition period, the UK government has chosen to prioritise the flow of goods over compliance, but that, after the introduction of import controls, departments will no longer be able to prioritise flow to the same extent and will need to put in a new compliance regime to manage the fiscal and regulatory risks of goods crossing the border.69 Dr Jerzewska told us that there were some requirements that were already in place, such as in relation t...

The NAO report notes that, since the end of the transition period, the UK government has chosen to prioritise the flow of goods over compliance, but that, after the introduction of import controls, departments will no longer be able to prioritise flow to the same extent and will need to put in a new compliance regime to manage the fiscal and regulatory risks of goods crossing the border.69 Dr Jerzewska told us that there were some requirements that were already in place, such as in relation to rules of origin, which were not yet being 61 Qq 181, 182 62 Q 140 63 Qq 109, 143 64 C&AG’s Report, para 3.2 65 Qq 144, 146, 158 66 Q 154 67 Q 157 68 Q Type: conclusion | Number: 23 | Response status: not_addressed