Muon tomography represents a new and promising imaging technique, making use of ambient high-energy cosmic ray muons to generate images of three-dimensional volumes. The technique predominantly combines measurements of the Coulomb scattering of muons with sophisticated analysis methods to estimate the composition of objects and their distribution within an unknown volume. The COSMICS project will use this technique to design a passive tomographic system capable of detecting the presence of high atomic mass materials within a shipping container. The initial physics simulation studies are presented in this work. Consideration is also given to the ethical and legal concerns associated with the development of such a system and the impact on low- and middle-income countries (LMIC). Initial studies into potential risk scenarios relating to the trade of illicit and counterfeit goods have been undertaken, and a data-driven pre-screening concept is outlined., {"references":["United Nations Conference on Trade and Development Handbook of Statistics, \"Maritime Transport – Merchent Fleet.\" https://stats.unctad.org/handbook/index.html, accessed 30/06/2021 (2020)","International Chamber of Shipping, \"Shipping Fact – Shipping and World Trade: World Seaborne Trade.\" https://www.icsshipping.org/shipping-fact/shipping-and-world-trade-world-seabornetrade/, accessed 30/06/2021 (2021)","Ireland, R., \"The customs supply chain security paradigm and 9/11: ten years on and beyond\", WCO Research Paper, (18), 9 (2011)","K. Borozdin et. al., \"Radiographic imaging with cosmic-ray muons,\" Nature volume 422, page 277 (2003)","S. Agostinelli et. al., \"GEANT4–a simulation toolkit,\" Nucl. Instrum. Methods A, Volume 506, Issue 3, pp. 250-303 (2003)","T. K. Gaisser, \"Cosmic Rays and Partcle Physics\". Cambridge University Press (1991)","V. A. Kudryavtsev, \"Muon simulations for LBNE using MUSIC and MUSUN,\" Computer Physics Communications, Volume 180, Issue 3, March, Pages 339-346 (2009)","G. R. Lynch and O. I. Dahl, \"Approximations to multiple Coulomb scattering\", Nucl. Instrum. Methods B, vol. 58, no. 1, pp. 6 – 10 (1991)","D. Measday, \"The nuclear physics of muon capture,\" Physics Reports, vol. 354, no. 4–5, pp. 243 – 409 (2001)","T. Blackwell, \"The use of Cosmic-Rays in Detecting Illicit Nuclear Materials\", PhD Thesis, The University of Sheffield (2015)","L. J. Schultz, \"Cosmic ray muon radiography\". PhD thesis, Portland State University, (2003)","L. J. Schultz et al., \"Statistical Reconstruction for Cosmic Ray Muon Tomography\". IEEE Transactions on Image Processing, Vol. 16, No. 8 (2007)","The ATLAS Collaboration, \"Topological cell clustering in the ATLAS calorimeters and its performance in LHC Run 1,\" Eur. Phys. J. C77 (2017) 490","OECD, \"Governance Frameworks to Counter Illicit Trade\", Paris, OECD Publishing (2018).","J. Hintsa, T. Mannistö, L. Urciuoli, and J. Ahokas, \"Customs perspectives on detection of deliberate regulatory violations in global supply chains - the role of information and data in risk identification\", Proceedings of Inland Transport Security Discussion Forum OSCE & UNECE, pp. 55 – 72 (2013)","Hapag-Lloyd, \"The watchdog that detects explosives\", Hapag-Lloyd Lookout, number 4/2015. Hapag-Lloyd (2015)","M. D. Greenberg, P. Chalk, H. H. Willis, I. Khilko, and D. S. Ortiz. \"Maritime Terrorism: Risk and Liability\", chapter 7, RAND Corporation, pp. 111–132 (2006)","Union of Concerned Scientists, \"Preventing nuclear terrorism - Fact sheet\" (2004).","J. Medalia.\"Dirty Bombs: Technical Background, Attack Prevention and Response, Issues for Congress\", Congressional Research Service (2011).","J. R. Cantor. \"Privacy Impact Assessment Update for the Automated Targeting System\", DHS/CBP/PIA-006(e). U.S. Department of Homeland Security (2017)","J. Vanhoeyveld, D. Martens, and B. Peeters. \"Customs fraud detection\", Pattern Analysis and Applications, 23:1457 – 1477 (2020)","Congressional Budget Office (2016/18), \"Scanning and Imaging Shipping Containers Overseas: Costs and Alternatives\", https://www.cbo.gov/publication/51478, accessed 30/06/2021 (2021)","Zhang, X, \"The United States container security initiative and European Union container seaport competition\", Doctoral dissertation, University of Plymouth (2018)","Sakhuja, V., \"Container Security Initiatives: A South Asian Perspective. In The Security of Sea Lanes of Communication in the Indian Ocean Region\", pp. 196-209, Routledge (2016)"]}