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I understand that tomorrow the UK government will effectively describe an ‘honesty box’ border for Northern Ireland in event of no deal.
In other words the UK government does not intend to collect customs duties or have any other check or controls of any sort at the border. Instead it will rely entirely on self-reporting by businesses.
This could be app-based & rather than having to register for VAT there’d be some sort of new cross border trade registration system.
So what does Irish govt do? Plausibly you could have goods N-S subject to EU’s standard 3rd country controls. But goods S-N sailing through entirely unchecked & nobody working too hard to see if the right tariffs have been paid.
