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Legally not certain that NI's trade arrangement with a new UK trade partner would be subject to exactly the same conditions as the rest of the UK's trade would - certainly not for goods from other countries entering NI through rUK. Even without positing any hypothetical future trade agreements, the agreement as it currently stands will see NI businesses required to fill out export forms when trading with rUK, and there will be checks on various categories of goods, most notably agri-food, but also ROO checks on other products. NI will be required to maintain regulatory alignment with the EU even if rUK diverges, and remain under the jurisdiction of the CJEU in these matters. So the extent to which NI will benefit from future FTAs between UK and other countries will depend on how those agreements specifically deal with NI's special status.
That there may be administrative differences doesn't change the law. The law and international clearly and explicitly states that NI is part of the UK's customs territory. Devolved arrangements whether in Scotland or Stormont do not trump that.