evidence: Main elements of the Protocol - 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. [...] The Protocol on Ireland and Northern Ireland provides for a new mechanism on "consent", which gives the Northern Ireland Assembly a decisive voice on the long-term application of relevant EU law made applicable by the Protocol in respect of Northern Ireland. This consent mechanism concerns the application of EU law on goods and customs, the Single Electricity Market, VAT and State aid, as currently foreseen by the Protocol.