Read on Twitter
Let's examine this claim... 
1/ https://twitter.com/NIOgov/status/1319993151139041281
1/ https://twitter.com/NIOgov/status/1319993151139041281
The basics: goods moving GB to NI will need new paperwork. This is because the UK agreed to uphold the integrity of the EU customs territory, and didn't want a border on the island of Ireland. This is the govt's own guidance on the NI protocol 2/ https://www.gov.uk/government/publications/moving-goods-under-the-northern-ireland-protocol/moving-goods-under-the-northern-ireland-protocol-section-two-moving-goods-from-great-britain-to-northern-ireland
And the government has kindly thrown money at the issue, in a bid to help companies. It'd be strange to spend money on processes that don't exist 3/ https://www.bloomberg.com/news/articles/2020-08-06/johnson-commits-466-million-to-northern-ireland-brexit-red-tape?sref=yMmXm5Iy
Then there's animal and plant health checks. The UK and EU will be two separate entities for these rules, so checks have to happen somewhere. Look at the detailed restrictions that will apply to moving products between GB-NI 4/ https://www.gov.uk/government/publications/moving-goods-under-the-northern-ireland-protocol/moving-goods-under-the-northern-ireland-protocol-section-two-moving-goods-from-great-britain-to-northern-ireland
This is what scares the big supermarkets, who've warned they'd have to pull out of NI if their supply chains suddenly had to deal with all this red tape and cost. Govt says it's working on an exception for the major retailers, details tbc.. 5/ https://twitter.com/joe_mayes/status/1290581936461750272
Another restriction: the government is developing a new IT system, the GVMS, where lorries will need to get an official approval from the service before they can board a ferry going GB-NI. Sounds like a border, feels like a border.. 6/ https://twitter.com/Joe_Mayes/status/1277716735026769928
Strangely, Northern Ireland Secretary Brandon Lewis appeared on Sky, the BBC and Times Radio this morning and wasn't once asked about this tweet. Felt like a missed opportunity to set the record straight 
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In sum, new red tape will apply to GB-NI trade after Brexit. You'll have to jump through various new hoops to move goods between the two. In any other parlance, you've created a border... ends/ https://www.bloomberg.com/news/articles/2020-07-02/u-k-sets-out-new-red-tape-for-post-brexit-trade-over-irish-sea?sref=yMmXm5Iy
