There is a very high risk the new Irish Sea border will not be fully operational by 1 January, the UK public spending watchdog has warned.
The National Audit Office (NAO) has identified potential shortfalls in software systems and staffing.
On Thursday, Stormont officials said border control posts would not be ready at the end of the Brexit transition and they were working on contingency plans.
The new permanent infrastructure is not to be finished until June...more
