@Bruce Wayne
With several issues besides the apparent conflict with WTO rules below, Friday looks to have been a Tory party exercise, not an attempt to resolve the Nation's future:
Point 24.
The problem with this solution however is that goods which are declaredon importation as “UK destination” then need to tracked down thesupply chain in order to make sure that they really do end up at a UK consumer. This entails the need for a tracking mechanism in order to track individual goods down supply chains, imposing costs on businesses importing goods for UK consumption and upon their customers who sellon the imported goods in turn. It is most unlikely in any event that the EU would be satisfied that such a system would be sufficient to prevent leakage of goods into the EU. But more fundamentally, it would appear that this system is vulnerable to a successful challenge that it breaches the national treatment principle in GATT Art. III. This is one of the most fundamental principles of the WTO system. WTO Members are not allowed to impose burdens on imported goods (apart from permissible tariffs levied at the point of importation) which treat those goods less favourably than nationally produced goods. The obligation to subject goods imported from WTO Members to burdensome tracking obligations to which nationally produced goods are not subject would appear to besuch a prohibited measure under GATT Art. III