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Diesel is a different thing. No need to smuggle - just pop over the border. No good from where I am at the moment. If you live near it - good savings. Years ago, it was worth my time - fill the car and buy cigs - big saving.
Big haulage firms used to pay night shift drivers to go over the border to fill up - not sure of that still happens. All legal.
TGR
Forgot about smuggling diesel, legal goods forwarding is where it's at 😁😁😁
Though...no EU payable customs fees to NI and then routing to GB is perhaps not so legal?