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Looks plausible although I can't spot the Eire to GB via NI path - your actual UK imports, nor how EU law enforcement kicks-in for offences connected with exports to them - EU imports. (Ironically, it's not a million miles away from the initial scheme proposed for the whole of the UK under Mrs May.)
What I don't understand is why, hearing as we do so much about NI's Single Market shenanigans going badly, we hear nothing about the customs aspects (declarations, certificates of origin, statistics, duties and tax) of North/South trade - are imports, exports and transits working like a dream then? And, if so, how and can we have it round here?
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