Issues with Northern Ireland Protocol
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Ports, airports
Border down Irish Sea
Londonderry 
Donegal
Scotland
REPUBLIC OF IRELAND (EU)
Newry 
Dublin
Irish Sea
Goods exported
Northern Ireland
England
UNITED KINGDOM (Non-EU)
Belfast

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1 Movement of goods: EU customs rules apply with no tariffs or restrictions unless goods are “at risk” of being moved into EU
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2 Goods deemed at risk: EU tariff applied to Northern Ireland (NI) trader receiving goods from UK.
If goods stay in NI, UK can refund trader. No refund if goods move to Irish Republic
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3 Ports, airports: NI will continue to enforce EU checks and customs codes
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Agri-food: Exports of “products of animal origin” such as meat, fish, shellfish, eggs and dairy from UK mainland to NI are subject to EU oversight
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State aid: UK obliged under Article 10 to notify Brussels of any state aid decision affecting trade with NI – UK must comply with EU rules
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VAT and exports: NI must align fully with EU VAT laws, and complete exit declarations
to send goods to UK – demand incompatible with “unfettered access”
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Regulation: Northern Ireland is obliged to align with rules of EU’s Single Market.
New or amended EU legislation will also apply in Northern Ireland


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Sources: Institute for Government, Tax Journal, Food Standards Agency © GRAPHIC NEWS