The plan seems not to have a real chance of being accepted by Brussels:
- It's cherry picking since May intends to be member of the common market (internal
market) but will not accept membership of the customs union (tariff union) and will
not allow unrestricted mobility of people living in the contract territory.
- Another point is the distinction of goods imported by the UK on the one hand to
be consumed in Britain and on the other hand to be transferred to EU-territory.
Both groups would need to be be subjected to different tariffs. But in praxis these
two categories could not reliably be separated from each other.
Therefore such a construct would be an invitation to contraband!

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