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NI to GB is single market into non single market. If it stops there, they may not care too much.
NI into ROI with no checks either GB to NI (as per withdrawal agreement) or NI to ROI on the other hand...
I fear this is a dare to ROI to let them put a border up to prevent that, which is a really shitty thing to do, to put it mildly.
Now there are rumours Tesco may withdraw distribution / processing facilities from NI as either way NI to GB and back are going to be a hassle.
It's going great 🙄
JWestland
Why wouldn't the EU care about that? That would be a direct hit to their single market, so would be one of the first things they'd flag. The integrity of the single market has been paramount from the get go, and will continue to be so. It's the EU's raison d'être, so I'd be amazed if they'd be OK with letting goods travel undeclared from Eng/Scot/Wales to NI and the into the EU.
Edit: but then I read that Twitter thread and can't follow it tbh, not sure what he means.