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Under the proposals, yet to be presented to the EU, there would be a free trade area for industrial and agricultural goods, based on a "common rule book" and a "combined customs territory".
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A "common rule book" on which we would have no say whatsoever.
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How would the Facilitated Customs Arrangement (FCA) work?
All imported goods would be charged the UK tariff at the border, rather than the EU rate. Goods would then be tracked – and if they were sent on to the Continent, then the EU tariff would be charged and the money passed on to Brussels.
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As this is all meant to allow a TWO-WAY flow of goods, I assume that the EU would also have to track goods and if sent to the UK, the UK tariff charged and the money sent to the UK. Can't see that happening.