The UK government is expected to spend at least 4.7 billion pounds ($6 billion) on the Border Target Operating Model (BTOM) after exiting the EU customs market in 2020.
The National Audit Office (NAO) reported that delays in implementing full controls post-Brexit have created uncertainty for businesses, with late announcements affecting preparation.
The NAO criticized the UK government's 2025 UK Border Strategy for lacking a clear timetable and integrated delivery plan, with different departments handling various aspects of implementation.
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