The fall back situation for the UK in the event of a no deal Brexit is to apply WTO rules. WTO rules require custom controls where there is a variation in excise and tarriffs between trading partners.
Would that Boris Johnson were a buffoon, unfortunately he isn’t a buffoon, he was a very competent mayor of London, but he is a cad and serially dishonest. If he does manage to become leader of the Conservative Party then he will not survive the vote of confidence in the House required to become Prime Minister if he maintains a leave with no deal policy.
Expect him therefore to renege on whatever pledges he may offer in order to succeed May
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