This is the best summary I could come up with:

In 2021, the UK withdrew from the EU customs union and a new EU-UK Trade Cooperation Agreement (TCA) went into effect.

More checks were scheduled as the UK is gradually implementing the Border Target Operating Model (BTOM) this year.

The National Audit Office (NAO) said the 4.7 billion pounds figure is the amount the government forecasts it will spend on the 13 most significant programs to manage trade across the border and improve performance over the lifetime of the programs.

The UK government delayed the implementation of full controls five times since the exiting the EU customs markets, which caused uncertainty for businesses.

"Late announcements about policy and uncertainty about the implementation of controls have also reduced the ability of businesses and ports to prepare for changes," the NAO said.

The watchdog was also critical of the government's 2025 UK Border Strategy, which was published in 2020, saying it "lacks a clear timetable and an integrated cross-government delivery plan, with individual departments leading different aspects of implementation."

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