Boris Johnson raised the issue of Northern Ireland export forms with Jean-Claude Juncker and then agreed to them

Sam Lowe, a senior research fellow at the Centre for European Reform, said: "These declarations are lodged electronically where they are then assessed on the basis of risk. Presumably for NI exports to GB this process could be streamlined, considering that it is UK authorities operating on both sides of the sea.

“The EU has agreements with Norway and Switzerland to waive entry summary declarations, so presumably the UK could agree something similar, although it would require alignment on the Union Customs Code.”