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I think the UK is just a bit too large for this to work well (in Switzerland, getting across the border and back doesn't take that long if you don't live literally on top of the Alps), but honestly I would not be surprised if such things popped up after Brexit.
Thanks! What does the whole 'festival of steel' thing refer to, and what is ThNRC?
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In NI the border is near impossible to enforce, so expect smuggling and money going to criminals, additional costs for honest companies, companies just setting up shop in Republic of Ireland and leaving/not expanding in NI and that is just the start of it.
But nowhere is there any readiness, the HMRC custom systems are not fit for purpose as they are...let alone having to deal with all that after Brexit hassle. The ports cannot take, the staff isn't there, the processes aren't there...
Maybe not a bad business idea for people in the Republic of Ireland just over the border with NI, parcel holding for just 10% of value ;)