Title: Brexit deal: the Northern Ireland protocol | The Institute for Government
Headings: Brexit deal: the Northern Ireland protocol
Brexit deal: the Northern Ireland protocol
What does it say?
What does it mean?
What has changed from Theresa May's deal?
Update date:

Content: It will remain subject to the European Court of Justice. What does it mean? Importers have to pay VAT on UK goods when they enter the EU, which could have prompted the need for border checks between Northern Ireland and the Republic of Ireland. To solve this, Northern Ireland will remain part of the EU’s IT systems and will be subject to EU law on VAT – though the UK will be responsible for implementing those rules. What has changed from Theresa May's deal? There are no major changes to the original approach. Enforcement and supervision
Northern Ireland’s compliance with EU rules is enforced by the European Commission and the European Court of Justice. EU institutions will also enforce arrangements relating to customs in Northern Ireland. What does it mean? The UK has agreed that the European Commission and the European Court of Justice will have jurisdiction to enforce EU rules in Northern Ireland.