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UK Legislation

The Withdrawal Agreement and the Protocol are given legal effect in the UK via section 7A of the European Union (Withdrawal) Act 2018 which was amended by the European Union (Withdrawal Agreement) Act 2020. Alongside the general implementation provided for in section 7A of the 2018 Act a range of Statutory Instruments give effect to specific provisions of the Ireland/Northern Ireland Protocol, the most important of these are noted below.

 

Statutory InstrumentEntry into ForceNotes
The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021, SI 2021/483 21.4.2021 Regulations to make provision for the charging of duty on goods moving from Northern Ireland to Great Britain and setting out criteria for VAT relief in certain circumstances. 
The Official Controls, Plant Health, Seeds and Seed Potatoes (Amendment etc.) Regulations 2021,  20.4.2021 Regulations to make a series of technical amendments to retained EU law regarding plant health and biosecurity in Great Britain and to make minor amendments to previous statutory instrument on the marketing of vegetable seed and seed potatoes in Northern Ireland to ensure effective implementation of the Protocol.
The Vegetable and Ornamental Plant Propagating Material and Fodder Plant Seed (Amendment) Regulations 2021,  15.4.2021  Regulations to amend legislation concerning vegetable and ornamental plants and plant propagating material and fodder seed to remove provisions relating to Northern Ireland that are no longer necessary as a consequence of EU legislation added to Annex 2 of the Protocol following a decision by the UK-EU Joint Committee (3/2020). 
The Customs (Tariff etc.) (Amendment) Regulations 2021,  14.4.2021 Regulations to make a series of technical amendments to legislation related to VAT and excise, made under the Taxation (Cross-border Trade) Act 2018, to ensure effective implementation of the Protocol.
The Nutrition (Amendment) and Food for Specific Groups (Food for Special Medical Purposes for Infants, Infant Formula and Follow-on Formula) (Information and Compositional Requirements) (Amendment) Regulations 2021,  21.2.2021  Regulations to amend previous statutory instruments laying down requirements for the nutritional composition and information on infant formula and follow-on formula to ensure those requirements apply to formula made from protein hydrolysates from 22nd February 2022 instead of 22nd February 2021; these amendments are necessary to ensure effective implementation of the Protocol. 
The Conflict Minerals (Compliance) (Northern Ireland) (EU Exit) (Amendment) Regulations 2021, SI 2021/145  10.2.2021  Regulations to amend SI 2020/1664 (below) and to make further provisions for the application of EU Regulation No 2017/821 laying down supply chain due diligence obligations for traders importing tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas to the EU Single Market, or Northern Ireland as according to the Protocol. 
The Conflict Minerals (Compliance) (Northern Ireland) (EU Exit) Regulations 2020, SI 2020/1664  31.12.2020 Regulations to implement EU Regulation No 2017/821 of European Parliament and of the Council of 17 May 2017 laying down supply chain due diligence obligations for traders importing tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas (OJ No. L130, 19.5.2017) to the EU Single Market, or Northern Ireland under the Protocol. 
The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, SI 2020/1559  22.12.2020 Regulations to make provisions in relation to excise duty for excise goods in Northern Ireland as required under the Protocol.
The Travelers' Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations,  21.12.2020 Regulations to make provisions for travelers bringing excise goods into Northern Ireland necessary to give effect to provisions of the Protocol. 
The Customs (Northern Ireland) (EU Exit) Regulations 2020,  18.12.2020  Regulations to make provision for the charging of customs duties on goods entering the UK in Northern Ireland and for the charging of duties on goods moving from Great Britain to Northern Ireland in certain circumstances as required under the Protocol.  
The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020,  18.12.2020  Regulations to make provisions in relation to VAT on goods placed on the market in Northern Ireland as required under the Protocol.
The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020, SI 2020/1545  18.12.2020  Regulations to make various amendments to previous statutory instruments related to VAT in order to give effect to the requirements of the Protocol in respect to VAT. 
The Protocol on Ireland/Northern Ireland (Democratic Consent Process) (EU Exit) Regulations 2020, SI 2020/1500  9.12.2020  Regulations to make provision for the democratic consent process provided for in Article 18 of the Protocol by amending the Northern Ireland Act 1998 
The Human Medicines (Amendment etc.) (EU Exit) Regulations 2020, SI 2020/1488  8.12.2020  Regulations to amend various statutory instruments made in preparation for a 'no deal' exit relating to the regulation of human medicinal products; these regulations distinguish between requirements for the marking and use of medicinal products and conduct of clinical trials in Great Britain and in Northern Ireland because of EU law that applies under the Protocol. 
The Product Safety and Metrology etc. (Amendment etc.) (UK(NI) Indication) (EU Exit) Regulations 2020, SI 2020/1460  8.12.2020  Regulations making provision for UK bodies or authorities involved in assessing or authorising products placed on the Northern Ireland market for circulation in the EU market to use the indication "UK(NI)" in accordance with Article 7(3) of the Protocol. 
The Definition of Qualifying Northern Ireland Goods (EU Exit) Regulations 2020, SI 2020/1454  4.12.2020  Regulations establishing the definition of "qualifying Northern Ireland goods" under section 8C(6) of the EU (Withdrawal) Act 2018 and in accordance with Article 5(2) of the Protocol, and a decision taken by the UK-EU Joint Committee on the criteria for QNIGs. 
The Air Quality (Amendment) (Northern Ireland Protocol) (EU Exit) (Northern Ireland) Regulations 2020,  25.11.2020  Regulations to make amendments to legislation in the field of air quality necessary to give effect to the Protocol. 
The Product Safety and Metrology etc. (Amendment) (Northern Ireland) (EU Exit) Regulations 2020, SI 2020/1112  13.10.2020  Regulations to make minor amendments to various statutory instruments relating to product safety and metrology to ensure effective implementation of the Protocol. 
The Pressure Vessels (Amendment) (Northern Ireland) (EU Exit) Regulations 2020, SI 2020/678  2.7.2020  Regulations to implement EU Directive 2014/29/EU on the harmonisation of laws of Member States relating to the making available on the market of simple pressure vessels (OJ L96, 19.3.2024 p.45) in Northern Ireland in accordance with Article 5 and Annex 2 of the Protocol.