On 11th May, a House of Commons produced a Library briefing paper updated to take account of the 2nd Reading debate and Committee Stage in the House of Commons on the Taxation (Cross-border Trade) Bill – sometimes referred to as the Customs Bill. It refers to customs duties, trade defence mechanisms, trade preference, VAT and excise duties at import, and the delegated powers the Bill would provide to the government.
https://researchbriefings.parliament.uk/ResearchBriefing/Summary/CBP-8126