It comes alongside other documents setting out how Britain's involvement in the customs union will be after Brexit. More papers on fisheries and agriculture, the continued availability of goods for the EU and the UK, and confidentiality and access to official documents after Brexit will also be published.
David Davis, the Brexit Secretary, is preparing for a third round of talks with Michel Barnier, the EU's chief negotiator, in Brussels next week.
Barnier is reported to have said the first two rounds failed to produce clarity on the Irish border, rights of EU citizens in the UK, and Britain's "divorce bill".