, 7 tweets, 1 min read
Key articles in Ireland/Northern Ireland protocol of Brexit deal. Thread
1. Article 5.2: sets burden of proof for customs goods. Treated as being subject to duties, *unless* conditions are established to confirm that they are not "at risk of subsequently being moved to the Union".
2. VAT. Essentially EU VAT applies, but revenues will not be remitted to the Union
3. 12.4 "the Court of Justice of the European shall have the jurisdiction provided for int he treaties" as to the application of this protocol.

12.5 Acts of EU to have same legal effect as within EU
4. 13.4 - Dynamic alignment of relevant acts. Failure of UK to dynamically align NI allows EU to "take appropriate remedial measures"
5. 13.6 - UK authorities to take lead on risk assessments etc relevant to the protocol from appropriate EU member states/EU authorities
6. Safeguard measures. Fans of the EEA Agreement will recognise Article 112 here.
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