https://ecipe.org/wp-content/uploads/2021/11/ECI_21_PolicyBrief_15_2021_LY01.pdf
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/637748/Future_customs_arrangements_-_a_future_partnership_paper.pdf
https://www.ifs.org.uk/publications/10302
https://publications.parliament.uk/pa/cm201719/cmselect/cmbeis/379/379.pdf