- Northern Ireland would leave the EU's customs union alongside the rest of the UK, at the start of 2021
- But Northern Ireland would continue to apply EU legislation relating to agricultural and other products, if the Northern Ireland Assembly approves
- This arrangement could, in theory, continue indefinitely, but the consent of Northern Ireland's politicians would have to be sought every four years
- Customs checks on goods traded between the UK and EU would be "decentralised", with paperwork submitted electronically and only a "very small number" of physical checks
- These checks should take place away from the border itself, at business premises or at "other points in the supply chain"
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