Oliver Mangan: Trade deal or no deal, trading with Britain will become more difficult next year

The UK takes close to 40% of indigenous Irish exports and much of the retail sector here is also very closely interlinked with the UK for supplies

Agreement in the EU-UK trade talks is still proving elusive as the clock ticks down towards the end of the transition period at the end of the month. 

The talks are continuing but difficult issues remain to be resolved which means governments and businesses still must prepare for a possible hard Brexit involving trading in goods under World Trade Organization rules and the imposition of tariffs on some products.