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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.