Technology that does not exist, paperwork and more. Customs declarations incorporated into existing VAT returns online. Simplified customs procedures to deal with cross-border trade Trusted trader-type schemes, but only for big business. Equivalent UK and EU regulations for agricultural produce. Declaring Eire and NI a Common Biosecurity Zone.
Two and a half years to come up with stuff much of which has already been turned down. David Davis, who announced it, knew that full well as he was once our, ahem, negotiator.
It all looks like a ploy so that once May's plan fails the ERG can claim to have offered other options.
Typical Brexiteer deflection.