evidence: Under the Windsor Framework, and previously the Protocol, Northern Ireland applies a list of over 300 laws relating to the EU single market for goods. This includes legislation on goods, agricultural production and marketing, SPS measures, VAT and excise on goods, state aid, and the single electricity market. The EU customs code also applies to goods entering Northern Ireland. [...] Under the Windsor Framework, certain laws relating to the EU single market for goods apply in Northern Ireland. In the original Protocol, when this EU law was amended or replaced, it would automatically apply to Northern Ireland. The EU and UK agreed a new mechanism in the Windsor Framework - the Stormont Brake. Under the terms of the Stormont Brake, 30 MLAs from at least two parties in the NI Assembly can notify the UK Government that they want the "emergency brake" to be pulled on an EU law i.e. that they wish to stop the application of amended or replacement EU law in Northern Ireland. There are restrictions on its use - the Northern Ireland Executive must be operational and the NI Assembly in regular session. UK Government legislation sets out the process for the Stormont Brake.