The European Commission introduced legislation to prepare a number of sectors for a potential no-deal Brexit, urging other European institutions to adopt the changes in time for 29 March.

These include a measure to allow UK hauliers to transport goods into the EU, "provided the UK confers equivalent rights to EU road haulage operators".

The Commission warned, however, that every EU member states should "take all the necessary steps to be in a position to apply the Union Customs Code and the relevant rules regarding indirect taxation in relation to the United Kingdom". For Ireland, this means imposing customs checks and tariffs on shipments moving across the border with Northern Ireland and the Irish sea.

Checks and tariffs

In September, the UK promised to recognise a range of EU regulations for a period in case of a hard Brexit to avoid shutting the door on trade flows.

"These measures will not – and cannot – mitigate the overall impact of a no-deal scenario, nor do they in any way compensate for the lack of stakeholder preparedness or replicate the full benefits of EU membership or the terms of any transition period, as provided for in the Withdrawal Agreement," the European Commission cautioned.

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The European Commission has begun legal changes to ensure transport links are not cut off with the UK in the case of a hard Brexit, but other trade restrictions would apply overnight.