The border town of Warrenpoint, the UK is seen, sitting beside Carlingford lough, with Northern Ireland on one side and the Irish Republic on the other, on Tuesday. Photo: AFP

 The United Kingdom is ready to take unilateral action that would suspend custom checks on goods moving to Northern Ireland, foreign minister Liz Truss said on Saturday ahead of talks with the European Union.

Truss is due to hold talks with EU Vice President Maros Sefcovic next week to resolve disagreements over post-Brexit trade arrangements for Northern Ireland, part of the United Kingdom which shares a land border with EU member Ireland. 

To avoid politically contentious border checks between Ireland and Northern Ireland, Britain and the EU agreed Northern Ireland would effectively remain within the EU's customs union for goods, with checks taking place on goods moving between mainland Britain and Northern Ireland instead. However, there has been friction about how this applies in practice as well as the arbitration role of the EU's European Court of Justice.

"I want a negotiated solution but if we have to use legitimate provisions including Article 16, I am willing to do that," Truss wrote in The Telegraph newspaper.  

"There is a deal to be done," she said, but added: "I will not sign up to anything which sees the people of Northern Ireland unable to benefit from the same decisions on taxation and spending as the rest of the UK, or which still sees goods moving within our own country being subject to checks."

Under Article 16, the UK and the EU can unilaterally decide to stop implementing parts of the protocol governing trade with the Northern Ireland if there are substantial practical problems or trade diversion.