has been one of the most convoluted jigsaw puzzles in the Brexit negotiations.

一直以來都是脫歐談判中，最曲折難解的大問題之一

So what has the UK government proposed, and why

究竟英國政府提出了什麼樣的方案？而又為什麼

does it matter so much?

這個問題如此重要？

Let's first remind ourselves what the EU customs union actually is.

我們先來回顧一下何謂歐盟關稅同盟

This seemingly sensible trade agreement

這項看來十分合理的貿易協議

allows goods to move freely among members.

讓會員國之間的貨物能夠自由流通

It cuts down on lengthy border checks and paperwork,

這免除了國界間冗長的檢驗與文書處理

and creates a smooth supply chain for companies operating across the EU.

為在歐洲營運的公司造就了更順暢的供應鏈

Sounds ideal, right?

聽起來十分理想，對吧？

Well, there's a catch.

但其實有個小問題

Everyone inside the union has to agree

同盟裡的每位成員都必須同意

to apply a common tariff on goods from outside the bloc,

針對同盟以外的貨品徵收同樣金額的關稅

and that's a red line for the UK government.

對英國政府來說，這是條不可讓步的紅線

Theresa May wants Britain to be able to negotiate its own trade deals after Brexit.

Theresa May 希望英國脫歐之後，能夠自主協調貿易規則

The other challenge is to create a new regulatory area

另一項挑戰是要規劃一處新的管制區域

for customs and goods, avoiding a hard border between Ireland and Northern Ireland.

以因應關稅和貨物，才能避免愛爾蘭與北愛之間的國界障礙

There are three, actually - or at least,

事實上總共有三項，或至少

there were, until recently.

直到最近以前，曾經有三項提案

The first two UK proposals, a customs partnership and a maximum facilitation model,

前兩項提案是關稅夥伴模式，以及優化流通模式

have both been rejected by Prime Minister Theresa May's own cabinet and the EU.

都已經遭到首相自家內閣及歐盟拒絕

The latest option is called the facilitated customs arrangement,

最近一個新選項叫作「促進關稅安排」，

and it's a sort of hybrid of the first two options.

它可說是前兩種選項的混合產物

It involves Britain collecting EU tariffs on goods arriving in the UK that are en route to the bloc's

其中英國會向抵達英國的貨品收集關稅，這些貨品要再運往關稅同盟國

single market and sending those tariffs to Brussels.

單一市場，英國會把稅款寄給布魯塞爾

Separate UK tariffs would apply to goods destined for Britain.

另一方面，英國的個別關稅則適用於目的地為英國的貨物

And if the destination of goods is unclear,

而倘若貨物的目的地未明確指定，

then a higher tariff - likely to be the EU one - would apply.

就會被徵收較高的貨物關稅──八成是歐盟方面的較高

The whole plan essentially creates an EU-UK free trade area for industrial goods and agricultural products

基本上整套方案會建構出一個歐盟、英國免稅區，涵蓋工業及農產品

with a common rulebook.

且有一套統一的規則

That means no regulatory checks at the border between the UK and the EU, including Ireland.

這也就表示英國與歐盟國界間 (包含愛爾蘭) 將不會有關稅檢查

So trade with the EU remains frictionless,

與歐盟之間的貿易仍舊流通，

but the UK is also free to make its own trade deals with other countries.

但英國卻可以自由與其他國家協定貿易規則

Isn't this the best of both worlds option, where Britain can have its cake and eat it?

這難道不是兼取兩邊優點，讓英國能從中獲利嗎？

Not quite.

不完全是

Under the plan, the UK would agree to regulatory alignment with the EU.

這套方案也表示英國得迎合歐盟單一市場之協議

So new rules created in Brussels about goods

換言之，布魯塞爾一旦制定新的貨物規則

would be made into British law without London having any say.

倫敦將無可置喙，該規則會自動有英國法律效力

The UK Parliament could reject a rule,

英國議會的確可以拒絕某項規則，

but that would risk retaliation by the EU.

但可能面對歐盟報復的風險

And services, such as banking and insurance,

至於服務業，例如銀行金融與保險，

will be part of a looser agreement.

會被納入較鬆散的另一項協議

Well, it's complicated.

這不太好懂

The UK's plan relies on technology that doesn't exist yet.

英國的計畫取決於一項尚不存在的科技

Brussels worries that smugglers could beat the system

布魯塞爾方面擔憂走私者可能突破該系統

by paying a lower UK tariff at a British port

在某處英國港口支付較低的英國關稅

and then moving their goods into the EU single market.

再把他們的走私貨物運進歐盟單一市場

The EU doesn't want to outsource something

歐盟方面也不希望外包像

as important as collecting tariffs to a country outside of the bloc.

徵收關稅這麼重要的事情給同盟以外的國家

And then there's the Eurosceptics in the UK

同時英國國內還有歐盟懷疑論者

who dislike the shift towards a softer Brexit.

他們反對「軟脫歐」立場的政策轉向

Oh there's one more thing.

還有一件事情，

Even if Brussels agrees to the customs plan,

就算歐盟總部真的同意了這樣的關稅安排，

it still needs the support of the UK Parliament.

也還得經過英國國會通過才行