Couple of laughs for you then, Mr Hutstone.
From HMG benches:
https://mobile.twitter.com/CharlieElphicke/status/1019567796588568578
And from HM Loyal Opposition benches as reported by the BBC:
'Mr Corbyn scoffed at the idea that 27 member states would set up new bureaucracies to collect tariffs just to satisfy the warring Tory party.'
Pst, Jeremy, go check out what currently happens when goods arrive at one Member State (eg. at Felixstowe or Rotterdam) but are destined for another Member State (Germany, say). Answer: duty is typically suspended until it's collected in Germany. Yup, you've been debating somewhat of a red herring.