Of course there is paperwork now for businesses, how do you think they account for VAT and profit and loss to HMRC, it will be just another form for the import office of a company to fill out, yes its a bit more work but Im sure if they import from outside the EU they have a software programme that allocates stuff whhere it should be and pays the duty to the Gov, and if ALL the politicians stop playing silly buggers and get it sorted it shouldn't be too onerous, of course if we all bought uk made stuff it wouldnt be an issue,
So your telling me ATM Tesco for example notify hmrc and pay vat moving goods from distribution centre in GB to their own stores in NI?
I doubt it... but they will have to do customs declaration under this deal to do such a move