evidence: The Protocol came into force from 1 January 2021, following the end of the transition period - agreed as part of the Withdrawal Agreement - on 31 December 2020. In February 2023 the EU and the UK reached agreement on Windsor Framework, a new way forward on the Protocol on Ireland/Northern Ireland. The Windsor Framework sets out joint solutions on customs, agri-food, medicines, VAT and excise, as well as arrangements to give stakeholders in Northern Ireland have a greater say on EU issues that impact them. [...] The Windsor Framework provides that Northern Ireland is legally part of the UK customs territory, but subject to certain provisions of EU law. These EU law provisions include the Union Customs Code and EU legislation across a range of areas necessary to protect the integrity and operation of the Single Market in goods. [...] This includes a commitment to no diminution in rights in the area of non-discrimination. Annex 1 of the Windsor Framework lists the EU Directives that have been adopted by the European Union in this area. These Directives continue to be applied and will be updated as necessary in Northern Ireland.