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@JWestland
CU alone won't remove the need for the backstop - the backstop will be required unless and until the whole UK is in the SM.
True but my point is that -maybe- that can be solved, though it will be megahard for sure.
Say the UK wants to completely leave, then it has to check for SM rules
AND also for custom union rules so that means goods checks AND tariffs checks AND that must be done away from the border AND it has to work out special rules for NI AND enhance the common travel area.
So to stay out of the CU and the SM the UK has so much work that practically the backstop will have to apply for 5/10/15/???/infinity years. Or do what you say, but then why bother?