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.
The Windsor Framework (Disclosure of Revenue and Customs Information) Regulations 2023, SI 2023/623
Statutory instrument to permit HMRC to share information concerning movements of goods with EU representatives where this is required for the purposes of implementing the Windsor Framework. Information shared under the powers of SI 2023/623 is expected to concern customs, VAT and excise.
The Customs (Northern Ireland: Repayment and Remission) (EU Exit) Regulations 2023, SI 2023/618
Statutory instrument establishes new arrangements under which customs duty charged in respect of certain goods entering Northern Ireland can be remitted or repaid to traders by HMRC where those goods are ultimately sold or used outside the EU.
The PEACE PLUS Program (Northern Ireland) Regulations 2023, SI 2023/477
Statutory instrument to implement UK obligations under the 'Financing Agreement' regarding PEACE PLUS to enable the effective operation and implementation of the program.
The Human Medicines (Amendment) Regulations 2023, SI 2023/437
Statutory instrument to make amendments to the Human Medicines Regulations 2023 so as to transpose aspects of Directive (EU) 2022/642 which introduced derogations to certain EU laws that apply to Northern Ireland under the Protocol with the aim of ensuring continued supplies of medicines for human use to NI from GB.
The Electricity Supplier Obligations (Green Excluded Electricity) (Amendment) Regulations, SI 2023/389
Statutory instrument to remove, for electricity suppliers in Great Britain, an exemption for electricity imported from EU Member States and generated from renewable resources from contributing to the costs of Contracts for Difference scheme payments. Previously, EU state aid law and single market law prevented this. The change being made does not apply to Northern Ireland because relevant EU laws still have effect there under the Protocol.
The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023, SI 2023/68
Statutory instrument to enable businesses removing or exporting used motor vehicles from Great Britain or the Isle of Man to Northern Ireland or the European Union for resale to claim a VAT-related payment from HMRC which is generally equivalent to VAT on the price they paid for the vehicle or the value of the vehicle at the time or removal or export. This SI therefore puts second-hand car dealers in NI in a comparable financial position as their counterparts in the rest of the UK, thereby mitigating a negative impact of the Protocol.
|The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023, SI 2023/64||19.01.2023||Statutory Instrument to update relevant UK laws applicable in Northern Ireland concerning excise and Value Added Tax (VAT) to bring them in line with updates that have been made in relevant EU laws - principally Council Directive (EU) 2020/262 which replaced Council Directive 2008/118/EC - which apply under the Protocol.|
|The Official Controls (Northern Ireland) Regulations 2023, SI 2023/17||11.01.2023||
Statutory Instrument to ensure official controls required under Regulation (EU) 2017/625 can be carried out in Northern Ireland. Specifically, SI 2023/17 grants the DEFRA Secretary powers to ensure "enhancements to existing facilities" can be executed (see Explanatory Memorandum).
2020 - 2022
|The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022, SI 2022/265||10.03.2022||Statutory Instrument making provision for a new simplified model for persons removing excise goods to Northern Ireland (NI) from Great Britain (GB) or the Isle of Man (IoM) by parcel or freight. SI 2022/265 also amends existing provisions for remittance of excise duties on qualifying goods to include IoM-NI movements as well as GB-NI movements. In addition, the instrument makes provisions to ensure the excise duty suspension processes continue to align with measures elsewhere regarding 'staged customs controls' on goods entering GB from NI or Ireland.|
|Value Added Tax (Enforcement Regulated to Distance Selling and Miscellaneous Amendments) Regulations 2022, SI 2022/226||07.03.2022||Statutory Instrument to correct a number of minor and consequential errors identified in legislation that provides for two VAT simplified accounting schemes (the One Stop Shop and the Import One Stop Shop). These schemes form part of the EU e-commerce package that the UK implemented from 1 July 2021 under the Protocol. SI 2022/226 also amends legislation to remove the potential for double taxation of certain goods that move to somewhere outside the UK to NI via GB or the IoM.|
|The Customs (Amendment) (EU Exit) Regulations 2022, SI 2022/109||07.02.2022||Statutory Instrument to amend customs legislation applying to the movement of goods and vehicle from NI-GB and from GB-NI to: ensure HMRC can exercise enforcement powers on goods moving NI-GB and to remove a specific customs procedure from applying when goods are being moved GB-NI (see Explanatory Memorandum). Changes are made in part to give effect to requirements of the Protocol.|
|Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021, SI 2021/1489||29.12.2021||Statutory Instrument to amend various pieces of subordinate legislation relating to customs, VAT, and excise. The primary purpose of the instrument is to update information on the classification of imported goods to reflect changes to the tariff classification nomenclature made by the World Custom Organization; some of the changes also relate to the UK’s obligations under the Protocol.|
|The Human Medicines (Amendment) (Supply to Northern Ireland) Regulations 2021, SI 2021/1452||15.12.2021||Statutory Instrument to amend the existing Human Medicines Regulations 2012 (SI 2021/1916) to introduce a new route for supply of prescription only medicines from Great Britain to Northern Ireland. The measure relies on Article 5(1) of EU Directive 2001/83/EC which applies to Northern Ireland under the Protocol.|
|Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations, SI 2021/1442||15.12.2021||Statutory Instrument to allow EU goods which were in the Republic of Ireland immediately before they were imported to the UK or, where relevant, in Northern Ireland immediately before being moved to Great Britain, to be able to leave the port after arriving by sea while the goods are still subject to customs controls. This means goods arriving to GB from the island of Ireland are excluded from restrictions that only allow goods to leave a GB port if released to the free-circulation procedure or a special customs procedure, or on condition of physical checks.|
|Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021, SI 2021/1444||15.12.2021||Statutory Instrument to ensure current customs arrangements in place for goods moving from the island of Ireland to GB are maintained. Instrument allows, where declarations are needed, importers moving non-controlled goods from the island of Ireland to GB to continue to make an entry in their commercial records at the time of, or before, import, and to delay providing supplementary declarations to HMRC by up to 175 days. In addition, instrument allows postponed VAT accounting to continue for registered businesses moving goods to GB from the island of Ireland.|
|The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment (Amendment) (EU Exit) Regulations 2021, SI 2021/1370||2.12.2021||Statutory Instrument concerning the requirements and prohibitions related to the carriage of dangerous goods (transportable pressure equipment (TPE) in particular) byroad, rail, and inland waterways in Great Britain. The Instrument provides for the end of a dual system for recognition of conformity assessment on TPE products issued either under EU requirements or UK (including UK(NI)) requirements. From 1 January 2023 only TPE products with UK conformity assessment will be allowed in the GB market; this included “qualifying Northern Ireland goods” within the meaning given in relevant regulations; this latter provision reflects the UK commitment for “unfettered access” for NI goods to the GB market under the Protocol.|
|The Import and Export Licensing (Miscellaneous Amendments) Regulations 2021, SI 2021/1358||2.12.2021||Statutory Instrument to revoke a general requirement for licences for imports of rice and ethyl alcohol products in GB and exports of rice in the UK. The requirement for import licences remains in place for NI as the relevant EU law (Regulations (EU) No 1308/2013) applies under the Protocol; the different requirements for NI in this matter are not expected to have significant impact because goods moving NI-EU do not require a licence and few licences have previously been issued to NI-based businesses for third country imports. The export requirement for rice has been removed from Commission Delegated Regulation 2016/1237 by the EU and so also ceases to apply in NI.|
|The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021, SI 2021/1347||30.11.2021||Statutory Instrument made to correct errors in the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830). The Instrument also makes minor, technical, and consequential amendments to regulation 32 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605).|
|The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021, SI 2021/1312||24.11.2021||Statutory Instrument making various provisions related to the application of full customs controls on goods moving from the EU to GB from 1 January 2022. The Instrument is made without prejudice to the Protocol and therefore makes provision for customs declarations on goods moving NI to GB in certain circumstances, as according to section 30C of the Taxation (Cross-Border) Trade Act 2018 and regulation 32 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (SI 2020/1605).|
|The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021, SI 2021/1282||17.11.2021||Statutory Instrument to implement requirements for the movement of duty-free spirits and alcohol for denaturing from GB to NI, to allow such movements to go direct from GB supplies to authorised users in NI without having to first be consigned to an excise warehouse in NI. The purpose of the Instrument is to provide for the liability to excise duty for movements of alcohol from GB to NI to be returned broadly to the level that existed before the end of the UK Transition Period by mitigating the effects of compliance with requirements of the Protocol.|
|The Product Safety and Metrology etc.(Amendment) Regulations 2021, SI 2021/1273||15.11.2021||Statutory Instrument to extend UK’s acceptance of certain products meeting EU requirements and markings until 31 December 2022 for products place on the GB market, and also to extend easements allowing GB businesses to affix the UKCA marking using labels or accompanying documents until 31 December 2023; in addition, the instrument makes some technical amendments to the Radio Equipment Regulations 2017 (implementing EU Directive 2014/53/EU) as it applies in Northern Ireland under the Protocol.|
|The Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021, SI 2021/1165||25.10.2021||Statutory Instrument to amend the Value Added Tax Act 1994, as amended by the Finance Act 2021, that introduced two VAT simplified accounting schemes (One Stop Shop and Import One Stop Shop) both of which are part of the EU e-commerce package that the UK implemented from 1 July 2021 in keeping with its obligations under the Protocol. Changes in this instrument correct minor and consequential errors; they do not introduce any new regulatory divergence between NI and GB.|
|The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021, SI 2021/1164||25.10.2021||Statutory Instrument to amend the Value Added Tax Act 1994, as amended by the Finance Act 2021, that introduced two VAT simplified accounting schemes (One Stop Shop and Import One Stop Shop) both of which are part of the EU e-commerce package that the UK implemented from 1 July 2021 in keeping with its obligations under the Protocol. Changes in this instrument correct minor and consequential errors; they do not introduce any new regulatory divergence between NI and GB.|
|The Customs (Safety and Security Procedures) Regulations 2021, SI 2021/1011||08.09.2021||Statutory Instrument to amend retained EU instrument – Commission Delegated Regulation (EU) 2015/2446 – to waive the obligation to submit entry summary information on qualifying goods moved NI-GB that only pass-through Ireland during that movement, and to waive the obligation to submit exit summary information for goods moved GB-NI that move under common transit procedures through Ireland.|
|The REACH etc. (Amendment) Regulations 2021, SI 2021/904||30.09.2021||Statutory Instrument to amend the UK retained law version of the Regulation (EC) No 1907/2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) in respect of Great Britain and make some amendments to the REACH Regulation as it still applies to Northern Ireland under the Protocol.|
|The Education (Student Fees, Awards and Support) (Amendment) (No.2) Regulations 2021,||01.09.2021||Statutory Instrument to amend existing UK secondary legislation related to student finance to update provisions relating to eligibility for persons ordinarily resident in the Common Travel Area for support; this ensures the UK meets it obligations under the Withdrawal Agreement and UK commitments made under the CTA, as according to the Protocol.|
|The Ecodesign for Energy-Related Products and Energy Information (Amendment) (Northern Ireland) (EU Exit) Regulations 2021,||01.09.2021||Statutory Instrument to make amendments in the fields of ecodesign and energy labelling necessary to implement the Protocol, particularly Directive 2009/125/EC and Regulation (EU) 2017/1369 that apply under Article 5 Annex 2 of the Protocol.|
|The Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021,||11.08.2021||Statutory Instrument making technical amendments to various secondary legislative instruments previously made under the Taxation (Cross-border Trade) Act 2018 – these changes are being made to ensure the UK can meet its obligations under the Protocol.|
|The Human Medicines (Amendment) (EU Exit) Regulations 2021,||03.08.2021||Statutory Instrument to correct a numbering error in the Human Medicines (Amendment etc.) (EU Exit) Regulations 2020 which rendered some its provisions relating to Northern Ireland ineffective. Without the error, the 2020 Regulations would have ensured medicines with an EU marketing authorizing would be authorized in Northern Ireland, SI 2021/834 now achieves this.|
|Medical Devices (Northern Ireland Protocol) Regulations 2021,||26.07.2021||Instrument to to implement EU Regulation 2017/745 on medical devices that is listed in Annex 2 of the Protocol (OJ L 117, 5.5.2017) and as of 26 May 2021 fully applies in Northern Ireland. This instrument updates existing legislation, makes provision for fees and ensures that enforcement provisions can operate properly in Northern Ireland. The instrument also implements areas of UK policy that will allow the regulatory framework in Northern Ireland to align with the rest of the UK where possible.|
|The Road Vehicle Carbon Dioxide Emission Performance Standards (Cars and Vans) (Amendment) (EU Exit) Regulations 2021,||22.07.2021||Instrument to amend retained EU legislation relating to CO2 emissions performance targets for passenger cars and light commercial vehicles to extend the application of retained EU law in this area to include Northern Ireland. This is necessary following a Joint Committee decision taken on 17 December 2020 to remove EU Regulation 2019/631 (OJ L111 25.4.2019 p. 13-53) on CO2 emissions performance targets from Annex 2 of the Protocol.|
|Market Surveillance (Northern Ireland) Regulations 2021,||15.07.2021||Instrument to implement Regulation (EU) 2019/1020 on Market Surveillance and Compliance (MSC) that comes into force in Northern Ireland on 16 July 2021. The MSC is part of the EU regulatory framework for goods and replaces market surveillance provisions in an earlier piece of EU law (Regulation (EC) 765/2008, OJ L 218, 13.8.2008, p.30-47) that is included in Annex 2 of the Protocol.|
|The Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021, SI 2021/780||30.06.2021||Statutory Instrument to prohibit use of rebated fuel (red diesel) for propelling private pleasure craft in Northern Ireland. This is the final step required to implement 2018 ruling by the CJEU (case C-503/17) regarding Council Directive 95/60/EC (‘the Fiscal Marking Directive’) which applies under Article 8 and Annex 3 of the Protocol; the change is only made for Northern Ireland; the rest of the UK no longer need to abide the 2018 CJEU ruling.|
|The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021, SI 2021/483||21.4.2021||Instrument 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||Instrument 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, SI 2021/393||15.4.2021||Instrument 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, SI 2021/380||14.4.2021||Instrument 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, SI 2021/168||21.2.2021||Instrument to amend previous secondary legislation 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||Instrument 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||5.12.2020||Instrument 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||Instrument 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||Instrument 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||Instrument 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.|