Northern Ireland Protocol: Key Provisions and Market Integrity

The Northern Ireland Protocol: Core Objectives

The agreement:

• Avoids a hard border between Ireland and Northern Ireland, enabling the smooth functioning of the all-island economy and safeguarding the Good Friday (Belfast) Agreement in all its dimensions.
• Ensures the integrity of the EU’s Single Market for goods, along with all the guarantees it offers in terms of consumer protection, public and animal health protection, and combatting fraud and trafficking.

Main Elements of the Protocol

1. Alignment with EU Rules

As of the end of the transition period, Northern Ireland is subject to a limited set of EU rules related to the Single Market for goods and the Customs Union. The Union's Customs Code, for example, applies to all goods entering or exiting Northern Ireland.

2. Necessary Checks and Controls

Necessary checks and controls must take place at Points of Entry on goods entering Northern Ireland from the rest of the United Kingdom or any other third country.

3. EU Customs Duties Application

EU customs duties apply to goods entering Northern Ireland from any other part of the United Kingdom or any other third country unless those goods are not at risk of moving on to the EU.

Determining Risk Status

The Protocol contains a presumption that all goods entering Northern Ireland from a third country (i.e., from any other part of the United Kingdom or from other third countries) are at risk of moving on to the Union. Such goods may only exceptionally be considered “not at risk” of moving on to the Union, if the goods concerned are:

1. Not subject to commercial processing in Northern Ireland.
2. Fulfil additional conditions for being considered “not at risk” set out in The Joint Committee Decision on "goods not at risk".

Duty Consequences

• Where it is established, based on these conditions, that goods from any other part of the United Kingdom than Northern Ireland may be considered “not at risk”, no customs duties are applicable.
• Where it is established, based on these conditions, that goods from any other third country may be considered “not at risk”, the UK’s customs duties are applicable.

Implementation Responsibility

The application and implementation of the Protocol is the sole responsibility of UK authorities acting in respect of Northern Ireland (Article 12 (1)).