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After last week’s no deal tariff announcement a few people suggested to me that tariff-hopping by shipping IE-NI-GB could be done without penalty. HMRC say no. 
HMRC equally clear that no new checks at land or sea border
So if no new checks at either frontier I guess you’ll have to quite unsubtle to get caught, such as printing ‘Tariff Hopping Groupage’ in huge letters down the side of your trailer.
And what about Rules of Origin? I don’t see how you could have RoO procedures (to discourage repacking/ relabelling) NI-GB because that would be a de facto recognition that NI is a different customs territory. Anyone got a view?
