The Windsor Framework

Key provisions of the new Brexit arrangement

TRADE

The deal introduces a green lane, under which traders moving goods from the UK mainland to Northern Ireland will be freed of paperwork, checks and duties. All goods destined for the EU will use the red lane, and will still be subject to checks. Food available on the shelves in Great Britain will be available in Northern Ireland. Data-sharing and labelling arrangements will help the system function. Checks may still be carried out on green lane goods, but only where smuggling is suspected. Businesses moving goods from Northern Ireland to Great Britain will not have to complete export declarations. Bans on certain products, such as sausages, seed potatoes and 11 native trees, entering from the mainland will be scrapped.

PETS AND PRODUCTS

Rules under which pet owners had to show a vet’s health certificate and up-to-date rabies vaccination before every visit are scrapped. Owners only have to confirm their pet is microchipped and will not move into the EU. Medicines for use in Northern Ireland are approved by the UK regulator, not the European Medicines Agency. Parcels will not be subject to full customs declarations. Parcel operators are required to share data with the EU to prevent smuggling.

TAXES

VAT and excise rules will apply to Northern Ireland for immovable goods such as heat pumps and alcoholic drinks for immediate consumption. EU VAT still applies for other items.

SOVEREIGNTY

The proportion of EU rules applied in Northern Ireland is cut to less than 3 per cent. European Court of Justice remains the final arbiter over remaining rules. A “Stormont brake” allows the Northern Irish Assembly to object to new goods rules. The process will be triggered if 30 members in Stormont from two or more parties sign a petition. A 14-day consultation would follow, after which there would be a vote that would need support from both Unionists and nationalists. Once the UK tells the EU the brake has been triggered, the rule cannot be implemented and can only be applied if the UK and EU agree. If Northern Ireland starts to diverge from the bloc’s rules, the EU has the power to take “remedial measures”.

PROTOCOL BILL

This legislation, introduced under Boris Johnson, which would have given the UK the power to scrap the old protocol deal, is ditched.