Under the Brexit Withdrawal Agreement and Future Relationship, Northern Ireland is in a very advantageous position where it has full access to the EU for goods, and can also send goods to (but not from) mainland UK without checks/tariffs.
Despite the Brexit deal resulting in trade without tariffs/quotas, a lot of small businesses in the UK have complained about the costs of submitting Rules-of-origin and Product compliance forms, which can add up to £20,000. To mitigate against this, some businesses have set up manufacturing/business distribution centers in Eastern Europe.
Instead, could the UK SMEs set up manufacturing/distribution centers in Northern Ireland, where they can have the best of both worlds: Full access to the EU, and Full access to the rest of UK ?