であれ〜であれ

Functioning as an extension of である, the formal copula that is a combination of the conjunctive form of the auxiliary verb だ, and the う-Verb ある, であれ or であろうと will be used in order to express strong will or conviction.
あれ is simply the imperative form of ある, while あろうと is the positive volitional form combined with the case marking particle と. Both structures are usually translated as 'even if (A), (B)', or 'no matter if (A), (B)'. Despite this, the more literal meaning of each is closer to 'so it's (A), (B) still won't be affected'. This just emphasizes the fact that (A) is of no relation to the result, like saying 'so what if it is' in English.
When used consecutively, てあれ shows that regardless of whether something is (A) or (B), the result of (C), will not change.
Both であれ and であろうと will primarily attach to nouns in sentences that express some kind of question or assumption through words like どんな or たとえ.

• 子供(こども)であれ大人(おとな)であれ、入場料(にゅうじょうりょう)は4000円(えん)です。
  Whether you are a child or an adult, the entrance fee is 4000 yen.
• 日本製(にほんせい)であれベトナム製(せい)であれ同(おな)じ機械(きかい)でできてるから質(しつ)に変(か)わりはない。
  Whether it is made in Japan or Vietnam, it is made with the same machine, so there is no difference in the quality.
• 正社員(せいしゃいん)であろうとアルバイトであろうと、客(きゃく)には関係(かんけい)がない話(はなし)だ。
  Whether someone is a full time worker or a part time worker doesn't matter to a customer.
• 未経験者(みけいけんしゃ)であろうとベテランであろうと、この現場(げんば)に入(はい)るにはこの講習(こうしゅう)を受(う)けなくてはいけないです。
  Whether you are inexperienced or experienced, you must take this course to enter this work site.

Although ～であれ～であれ implies 'no matter whether it is (A) or (B)', both (A) and (B) in these types of sentences usually fall under the same category, as (C) needs to be something that links them logically. For example (A) may be 'a plane', and (B) may be 'a submarine', while (C) will be describing something about them both being vehicles.