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In fact, according to Professor Alan Winters of @uk_tpo, “some” means 75%. theguardian.com/politics/2019/…
See
That is because, under Article 5 of the NI protocol agreed by the Johnson Government, the default rule is that *all* GB to NI exports are subject to *all* EU customs rules and tariffs, unless it is *proved* that they will stay in NI *and* that they will not be processed in NI.
The UK government can refund those duties to NI companies. But only if that complies with EU state aid rules. Which continue to apply in full in relation to NI (Article 10 of the protocol).
See for a link to Professor Winters’ report.
And see my legal analysis here.
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