A report from the National Audit Office (NAO) says government has no clear timetable to fully implement its post-Brexit border controls

The UK has said it hopes to have the “world's most effective border” by 2025, but the NAO said the strategy “lacks a clear timetable and an integrated cross-government delivery plan”, with individual departments responsible for implementing different aspects.

It also said that repeated changes to and deferrals of the plan to introduce full import controls have led to uncertainty for businesses and extra costs for government and ports.

The public spending watchdog said that since the transition period concluded at the end of 2020, the government has delayed its plans five times and spent money on infrastructure and staff that were ultimately not needed.

Gareth Davies, head of the NAO, said: “The UK leaving the EU created a large-scale change in arrangements for the movement of goods across the border

The government estimates the overall cost of implementing new arrangements and improving the management of the border to be £4.7 billion, according to NAO.

Gareth Davies, head of the NAO, said: “The UK leaving the EU created a large-scale change in arrangements for the movement of goods across the border. However, more than three years after the end of the transition period, it is still not clear when full controls will be in place.

“The border strategy has ambitious plans to use technology and data to facilitate trade while managing risks. To achieve its objectives, government requires strong delivery and accountability – including a more realistic approach to digital transformation – together with effective monitoring to enable future improvements.”

The first of the government's promised annual progress reports for the strategy, published in 2020, will not come until 2025 at the earliest, the watchdog said.

The report noted that the government is still finalising its plans for the movement of goods into and out of Northern Ireland.

Martin McTague, national chair of the Federation of Small Businesses, said that the group's research shows almost one in 10 small firms that used to export or import goods have stopped doing so in the past five years, in part due to the volume of paperwork, costs and supply chain or logistical issues.