evidence: While significant progress has been made in relation to the first two, the Irish border issue remained unresolved. The roughly 300-mile frontier runs from Carlingford Lough in the north-east of Ireland to Lough Foyle in the north. It is estimated that more than 30,000 people cross the border every day – and Northern Ireland is particularly exposed to any raising of tariffs and imposition of structural barriers to its trade with the South because 25% of all its goods exports go south of the border. [...] The creation of a hard border would, in the minds of many people in both parts of Ireland, conjure up memories of the Troubles and severely damage and depress trade. Basic travel would be disrupted with thousands of civilians being checked when travelling between jurisdictions on a daily basis. There is also concern that the erection of manned, visible security posts along the border would be targeted by dissident Republicans. Policing a border is expensive, requiring cooperation from both sides. Dublin is reluctant to invest in border infrastructure for what it regards as a political disaster not of its making. [...] Ireland wants to avoid a hard border. While the UK government has agreed to this in principle, Ireland is seeking concrete details on how this can be achieved. Ireland’s first preference is for the UK to remain in the single market and customs union – but as the UK government has ruled out this option, Ireland is seeking clarity on alternative proposals. It is concerned about the impact that a potential border would have on the Northern Ireland peace process, cross-border cooperation, daily border crossings and trade.