On 24 January, the Guardian carried an article saying that the “straightforward” document that Northern Irish businesses will need to complete to send goods to Great Britain after Brexit is a complex form that includes 31 data elements. Only 2 of these are optional, meaning 29 data elements are mandatory. The exit and entry forms are mandatory and are the 2 parts of what is known as a safety and security certificate. It is reported that security certificates were not required on goods between Switzerland and the EU but that is because there was alignment on EU rules, something that the UK Chancellor has ruled out. Businesses sending goods from Great Britain to Northern Ireland will face a form involving up to 45 elements – only 3 of these are optional.