[Sephiroth]

Much as I would like Dave42 to flounder on Pip's question, there is no WTO rule that requires the UK to establish a border for trade purposes.

However, if we don't, then there must be no discrimination by the UK as between the EU and other nations who are entitled to trade with us under the same terms. i.e. no tariffs.

In practice this could be difficult going from the UK to Ireland in that tariffs between the EU and other nations will need to be preserved by the EU. They/Ireland will have to set up a border.

If we set any trade agreements that differ in tariff or other regulation from the EU, then a border will be needed by the EU.

The EU and UK should agree to work on the technical solutions rather than the EU be obdurate so they can keep us in the CU.