On Wednesday the Irish Government revealed the changes for trading with Britain from the start of next year.

These will come into effect even if a last-minute trade deal is agreed between the EU and UK, because Britain will no longer be part of the customs union or single market. They will not apply to cross-border trade on the island of Ireland as this is covered by the Irish protocol in the withdrawal agreement.

Businesses exporting and importing will be contacted in the coming days and the emphasis is on this being reality, not contingency planning. Customs declarations will be required, as will health certificates for agri-food produce. On imports, a pre-boarding notification will have to be lodged from which electronic checks will be made. The driver will be notified during the ferry journey if they can disembark and proceed or if physical inspection will be required.

Notification 24 hours in advance to the Department of Agriculture will be required for import of animals or animal products and will have to be registered on TRACES, the EU control and traceability system. Checks are expected to be greater on these and delays are expected.