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    Neil, the EU also has "hard borders" with EFTA/EEA States, but frictionless is do-able I think, although the stickiness is more pronounced on Single Market issues than on Customs Union ones - EFTA/EEA not being in a Customs Union with the EU, after all. (And historically the ILB was not overly hard anyway, although too hard for today's climate I grant you.) Take railfreight or international gas/oil/electricity pipelines/cables; there is nothing there at the fiscal border and customs procedures recognise that fact - I haven't heard the EU Commission suggesting there should be customs clearance facilities underground, mid-channel.

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