The government is putting forward legislation to stop post-Brexit checks on products travelling between Great Britain and Northern Ireland.
The Withdrawal Act is also set to be altered so EU law will no longer automatically apply in Northern Ireland, according to Sky News.
The changes will affect the Windsor framework Rishi Sunak signed with the European Union in March.
A Commons vote regarding the legislation details is expected to take place tomorrow.
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Post-Brexit checks has hit retailers hard, particularly in food.
Last year, M&S has flagged that the complexity is hitting profitability at its Irish business, as chairman Archie Norman ruled out further European expansion due to the added expense of exporting fresh food.
He said its Republic of Ireland business is now only “break even” due to the increased customs and border controls.
Norman revealed that the retailer’s international expansion plans do not include Europe as it is now too expensive and complex to export fresh food: “We cannot legally send some of our products into the EU.”
Chief executive Stuart Machin told shareholders at its virtual AGM last year that Brexit was its biggest challenge after inflation. “It added considerable amount of complexity, cost and distraction and we are still trying to find the way through,” he said.
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