Scotland particularly in relation to taxation, were devolved to the Scottish Parliament after the referendum, following cross-party talks in the Smith Commission. The mainland of Scotland comprises the northern third of the land mass of the island of Great Britain, which lies off the north-west coast of Continental Europe. The total area is , comparable to the size of the Czech Republic. Scotland's only land border is with England, and runs for between the basin of the River Tweed on the east coast and the Solway Firth in the west. The Atlantic Ocean borders the west coast and the North Sea
Trout River Border Crossing accept entries of merchandise to collect duties, and to enforce the various provisions of the customs and navigation laws'. This means that the border stations of Fort Covington and Churubusco are facilities of the Trout River Port of Entry. There are several buildings near this crossing that were built prior to the establishment of the US-Canada border in 1842. These include a former duty-free shop and two residences. The Trout River Border Inspection Station is one of seven existing border inspection stations built on the New York - Quebec border between 1931 and 1934. In 2014 it, along with others