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Big positive to my mind that UK now accepts that there will be new administrative requirements placed on businesses sending goods from Great Britain to Norther Ireland.

Pretending otherwise helps no one.
A reminder of how it is determined whether a product going from NI to GB is subject to EU tariffs, according to the protocol:

Snap assessment: much more detail needed, some things EU will disagree with and quite a bit of domestic-focused spin BUT it demonstrates UK taking obligations seriously and hopefully paves way for UK and EU to move forward on implementing the Protocol.

assets.publishing.service.gov.uk/government/upl…
UK accepts:

- need for checks on products of animal origin entering NI from GB
- need for customs declarations accompanying goods entering NI from GB
- that tariffs will be due on goods entering NI from GB if at risk of being moved onto EU
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