evidence: The United Kingdom (UK), including Northern Ireland (NI), is formally no longer a Member State of the European Union (EU). [...] To safeguard the EU Single Market, the Protocol provides that Northern Ireland remains aligned to a limited set of EU rules related to goods. The Union Customs Code continues to apply to all goods entering Northern Ireland from Great Britain or other third countries (non-EU and EFTA countries). In relation to the requirements for trade between Northern Ireland the EU, Great Britain and third countries, should consult HMRC for further guidance.