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He told Sky News that a leaked Treasury analysis document was "wrong" to
suggest this would be the case.
His Brexit deal means there will be goods checks from GB to NI, but there has
been confusion on whether there will be checks in the other direction.
Labour said the PM's claims about his deal with the EU were "fraudulent".
And DUP leader Arlene Foster said she still had concerns over the
withdrawal agreement Mr Johnson reached with other European leaders in October.
The comments come as the main political party leaders continue to push their
pledges ahead of Thursday's general election.
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Under the PM's agreement, Northern Ireland would continue to follow many EU
rules on food and manufactured goods, while the rest of the UK would not.
Northern Ireland would also continue to follow EU customs rules but would remain
part of the UK's customs territory.
The FBI says it is treating Friday's deadly attack on a Florida navy base as a
presumed terrorist attack.
The Saudi gunman - who was training at the Pensacola site - killed three sailors
before he was shot dead.
Special agent Rachel Rojas said the FBI was trying to determine if he had acted
alone or had connections to a group.
She said other Saudi students had had been questioned but not arrested. They
were reportedly confined to the base, co-operating with investigators.
The victims of the attack have been named as Joshua Kaleb Watson, 23,
Mohammed Sameh Haitham, 19, and Cameron Scott Walters, 21.
The US Navy said the sailors "showed exceptional heroism and bravery in the face of
evil".
However, she did say that the gunman, 21-year-old Mohammed Alshamrani,
bought his weapon legally in the US. It was a 9mm handgun.
Saudi pilots started training there in 1995, alongside other personnel from Italy,
Singapore and Germany.
Cpt Kinsella Jnr said that about 200 international students were enrolled in
programmes there. According to its website, the base employs more than 16,000
military and 7,400 civilian personnel.
Mr Esper told Fox News Sunday he had instructed top defence officials to look into
security measures at bases.
President Donald Trump has also pledged to review foreign military programmes.
Eight people were also injured in the shooting, including two officers, who are
expected to recover.