One solution could be Northern Ireland's accession to the European Economic Area (EEA) as it does with Norway and Iceland. It would keep Northern Ireland in the Single Market by allowing trade without customs tariffs, but not without controls on goods crossing the north-south border as well as on flows between Northern Ireland and the rest of the United Kingdom.
Another problem, however, is the tug of war between the Unionist democratic party on which the majority of Theresa May's government depends, which does not intend to give up any special status for Northern Ireland that may in some way be traced back to fear of the Irish nationalists of Sinn Fein for these to use Brexit as an opportunity to create a United Ireland.
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