Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

It says that the common commercial policy, the rules of the customs union and the rules of the Single Market will continue to apply in Northern Ireland unless and until there is a new agreement that makes it unnecessary and that it would apply to the extent that is necessary to avoid a hard border and to continue to protect the all-island economy as it now works.

I do not have it front of me, but it was published in March. It has not changed since.

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