The
official government position has been that “outside the EU’s Customs Union, it would be necessary to impose customs checks on the movement of goods across the border”. This is echoed by researchers at
Open Europe and
FactCheckNI, while there have also been
concerns raised in
Ireland.
This is because if there is no EU-UK agreement on free trade in goods, there would be some British
taxes on imports from Ireland, and vice versa.
If there is such a deal, it would be confined to goods originating in the UK or the EU. This is the pattern for the EU’s free trade agreements with countries such as
Norway and
Canada.
Without these ‘rules of origin’, and a way of enforcing them, goods made in a country like China could be imported through Ireland, avoiding UK import taxes.
So with or without a trade deal, you would need some way of checking on the goods being taken across the border, either to work out the taxes due on them or to verify that they don’t need to be paid.