A core feature of the Protocol on Ireland/Northern Ireland is the regulatory alignment of the UK 'in respect of Northern Ireland' with EU legislation and other EU acts concerning customs and the free movement of goods. The applicable legislation and other acts are listed in Annexes to the Protocol. Where a listed act is amended or replaced by a decision of the EU, the act as amended or replaced automatically applies in the UK in respect of Northern Ireland. Where the EU adopts a new act deemed relevant to the Protocol, the EU and the UK decide whether to add it the relevant annex to the Protocol. This is done by Decision of the Joint Committee.

The Joint Committee also has responsibility for taking a number of Decisions relating to the operation of the Protocol. These include the definition of goods entering Northern Ireland from outside the EU that are deemed 'not at risk' of onward movement into the EU and so are exempt from any applicable tariffs, also the levels of permissible financial support for the agricultural and fisheries sectors in Northern Ireland, and the arrangements for EU monitoring of UK implementation of EU law in Northern Ireland.

The Decisions relating to the Protocol taken by the Joint Committee are listed below. Also listed are joint declarations and the unilateral declarations that the UK and the EU have made regarding the implementation of the Protocol. Many of these relate to the Windsor Framework (2023).

Decisions

Date	Decision	Notes
23.03.2023	Recommendation No 2/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on Article 13(3a) of the Protocol on Ireland/Northern Ireland [2023/821]
23.03.2023	Recommendation No 1/2023 of the Joint Committee established by the Agreement on the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on market surveillance and enforcement [2023/820]
23.03.2023	Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework [2023/819]
22.12.2020	Decision No 7/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 22 December 2020 establishing a list of 25 persons who are willing and able to serve as members of an arbitration panel under the Agreement [2020/2251]
17.12.2020	Decision No 6/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 17 December 2020 providing for the practical working arrangements relating to the exercise of the rights of Union representatives referred to in Article 12(2) of the Protocol on Ireland/Northern Ireland [2020/2250]
17.12.2020	Decision No 5/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 17 December 2020 determining the initial maximum exempted overall annual level of support and the initial minimum percentage referred to in Article 10(2) of the Protocol on Ireland/Northern Ireland to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community [2020/2249]
17.12.2020	Decision No 4/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 17 December 2020 on the determination of goods not at risk [2020/2248]
17.12.2020	Decision No 3/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 17 December 2020 amending the Protocol on Ireland and Northern Ireland to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community [2020/2247]
17.12.2020	Decision No 2/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 17 December 2020 setting the date from which the provisions of Title III of Part Two of the Agreement shall apply to the nationals of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the Swiss Confederation [2020/2246]

Declarations 

Date	Declarations	Notes
23.03.2023	Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on strengthening enforcement action for goods moved in parcels from another part of the United Kingdom to Northern Ireland	Unilateral Declaration by the UK setting out commitments to work with the EU to provide protection for its internal market in the context of implementing provisions in JC Decision 1/2023 concerning parcels moving GB-NI.
23.03.2023	Unilateral Declaration by the Union in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 taking note of the Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on strengthening enforcement action for goods moved in parcels from another part of the United Kingdom to Northern Ireland	Unilateral Declaration by the EU taking note of the UK's declaration on strengthening enforcement action for goods moved in parcels from GB to NI.
23.03.2023	Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on the democratic consent mechanism in Article 18 of the Windsor Framework	Unilateral Declaration by the UK on the implementation of Article 18 of the Protocol on the mechanism for an exercise of democratic consent and specifically committing to bring any report arising from an independent review of the implementation of the Protocol in the event that only a simple majority for continuation is achieved after the first vote in 2024.
23.03.2023	Unilateral Declaration by the Union in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 taking note of the Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on the democratic consent mechanism in Article 18 of the Windsor Framework	Unilateral Declaration by the EU taking note of the UK's declaration on the application of Article 18 of the Protocol concerning the democratic consent mechanism.
23.03.2023	Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on export procedures for goods moving from Northern Ireland to other parts of the United Kingdom	Unilateral Declaration by the UK regarding the application of EU laws on export procedures for goods moving NI-GB.
	Unilateral Declaration by the Union in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 taking note of the Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on export procedures for goods moving from Northern Ireland to other parts of the United Kingdom	Unilateral Declaration by the EU taking note of the UK's declaration on export procedures for goods moving NI-GB.
23.03.2023	Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on market surveillance and enforcement	Unilateral Declaration by the UK recalling its commitment to "ensure a robust system of market surveillance and enforcement" under the Windsor Framework and making provisions designed to protect NI's place in the UK internal market and to protect the integrity of the EU's internal market.
	Unilateral Declaration by the Union in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 taking note of the Unilateral Declaration by the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on market surveillance and enforcement	Unilateral Declaration by the EU taking note of the UK's declaration on market surveillance and enforcement.
23.03.2023	Joint Declaration of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on the VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds	Joint Declaration regarding the shared EU and UK intention to examine the possibility of adopting an additional JC decision on the application of EU VAT laws to goods moving GB-NI.
23.03.2023	Joint Declaration of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on Article 13(3a) of the Windsor Framework	Joint Declaration to recognize that for a notification to be made in good faith under Article 13(3a) of the Protocol (i.e., the 'Stormont Brake' procedures) it must meet the conditions outlined in the UK Unilateral Declaration regarding involvement of NI institutions annexed to JC Decision 1/2023.
23.03.2023	Joint Declaration of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on the application of Article 10(1) of the Windsor Framework	Joint Declaration of the UK and EU regarding the application of Article 107 TFEU under Article 10(1) of the Protocol. Building on the 2020 unilateral declaration on the part of the EU, this joint declaration further clarifies that measures must have both a "genuine and direct link" to NI-EU trade and have "real foreseeable effects" on that trade if they are to fall in scope of Article 10(1) of the Protocol.
23.03.2023	Joint Declaration No 2/2023 of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023	Joint Declaration of the EU and UK restating their commitment to "make full use of the structures" provided for in the Withdrawal Agreement to oversee its implementation. UK recalls its commitment to "ensure full participation of the First Minister and deputy First Minister of NI in UK delegations. The joint EU and UK intention to organize regular meetings of WA bodies, including in new formats provided for in the Windsor Framework, is affirmed.
23.03.2023	Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023	Joint Declaration of the UK and EU stating that, consistent with the requirements of legal certainty, the Protocol will be referred to as the 'Windsor Framework'.
17.12.2020	Unilateral Declarations of the UK and the EU (on certification required for the import of food products into Northern Ireland)	Grace period for implementation of Export Health Certificates to 31 March 2021; subsequently unilaterally extended by UK Government untile 1 October 2021; European Commission responds by launching infringement proceedings, subsequently suspended; UK later announces indefinite extension. The European Commission ‘took note’ of the UK decision.
17.12.2020	Unilateral Declarations of the UK and the EU (on export procedures for goods moving from Northern Ireland to Great Britain)	UK unilateral declaration regarding the application of EU laws concerning export procedures for goods moving from NI to GB. The EU takes note of the declaration.
17.12.2020	Unilateral Declarations of the UK and the EU on the Application of Union Law related to Meat Products in Northern Ireland after the end of the Transition Period	Grace period for implementation of EU prohibitions and restrictions on the import of meat products to 31 March 2021; UK subsequently requested extension to 30 September 2021 - European Commission response (17 June 2021) - before announcing on 6 September 2021 an indefinite extension. The European Commission ‘took note’ of the UK decision.
17.12.2020	Unilateral Declarations of the EU and the UK on the Application of Union Law related to Medicinal Products in respect of Northern Ireland after the end of the Transition Period	Grace period for implementation of EU medicines acquis to 31 December 2021. See also Commission Notice 2021/C 27/08 (OJ C27). The grace period was subsequently extended to 31 December 2022 - see Commission Notice 2021/C 524/02 (OJ C524).
17.12.2020	Unilateral Declarations of the EU and the UK (on the application of the Union’s State Aid rules under Article 10 of the Protocol on Ireland/Northern Ireland)	EU unilateral declaration that when Article 107 TFEU is applied under Article 10(1) of the Protocol the European Commission will have "due regard" to NI's integral place in the UK internal market. UK "takes note" of the declaration.