The EU member states don't want any products to enter their market from counties with low wages and costs without a tariff being charged that makes the product less competitive with theirs. Northern Ireland and the Republic of Ireland want a soft border to keep the two nations at peace so Britain has been forced to treat Northern Ireland like a separate state from the UK.
Britain wants to lower its import tariffs to countries around the world. But they also want to have good access the EU single market. They need a very clever deal that satisfies everyone. The deal we have right now isn't enough.