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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
16.04.2024	[]
16.04.2024	[]
28.09.2023	Decision No 4/2023 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 adding two newly adopted Union acts to Annex 2 to the Windsor Framework [2023/2471]
03.07.2023	Decision No 3/2023 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 amending Part I of Annex I to the Withdrawal Agreement [2023/1523]
03.07.2023
23.03.2023
23.03.2023
23.03.2023
22.12.2020
17.12.2020
17.12.2020
17.12.2020
17.12.2020
17.12.2020

Declarations 

Date	Declarations	Notes
28.09.2023		Unilateral Declaration from the EU stating satisfaction with steps taking by the UK to implement new arrangements agreed in the Windsor Framework, particularly as regards the movement of goods GB-NI.
28.09.2023		Unilateral Declaration by the UK concerning the authorisation of importers wishing to avail of provisions for easements of checks and controls on certain goods moving from Great Britain to Northern Ireland and remaining there.
23.03.2023		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 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 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 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 UK regarding the application of EU laws on export procedures for goods moving NI-GB.
		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 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 EU taking note of the UK's declaration on market surveillance and enforcement.
23.03.2023		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 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 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 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 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		Grace period for implementation of Export Health Certificates to 31 March 2021; subsequently  by UK Government untile 1 October 2021; European Commission responds by launching , subsequently suspended; UK later  indefinite extension. The European Commission ‘’ of the UK decision.
17.12.2020		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		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  (17 June 2021) - before  on 6 September 2021 an indefinite extension. The European Commission ‘’ of the UK decision.
17.12.2020		Grace period for implementation of EU medicines acquis to 31 December 2021. See also Commission Notice 2021/C 27/08 (OJ ). The grace period was subsequently extended to 31 December 2022 - see Commission Notice 2021/C 524/02 (OJ ).
17.12.2020		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.