Lots of emollient language (which is a positive compared to some recent documents), something of a shortage of detail as to how the UK government can realistically have mostly unfettered GB-Northern Ireland trade assets.publishing.service.gov.uk/government/upl…
This is literally the problem we've been struggling with since 2016. Still no solutions as to how Northern Ireland business can have utterly free access to GB but products from Ireland or the EU will not. Paras 19 and 23. Bring back the drones? 
Similarly the other way round. If all goods could theoretically go to the EU, and in the absence of a trade deal, how can you stop them? "There are various ways" is rather less detail that you'd want 6 months before the event.
And if this was to be true then goods could enter the EU easily without any paperwork. Which isn't going to be acceptable to the EU.
This is largely aspirational, as not in the hands of the UK government to deliver. If trade partners agree... if I were a trade partner I might want to know what would stop EU goods being wrongly labelled as coming from Northern Ireland...
On regulations this is also thin. So for example can medicines approved by the UK regulator be put on sale in Northern Ireland? From my conversations unsure either EU or UK government are on top of the regulatory complexities in the protocol.
Sorry this was only no export declaration, there is an import declaration into Northern Ireland in para 29.
VAT, I'm told is incredibly complex to handle with regard to Northern Ireland. Again, principles at this stage.
And the darned office again. Speaks to a wider feel through the document of denial, we still can't quite believe what we signed up to, we don't quite understand it, but we definitely don't need an EU presence anywhere. Reminder - EU has right to be present at all activities...
Northern Ireland business response to the document - fine, but where's the detail?
Baby steps on Northern Ireland. Some acceptance of the issues. A lot of language about how we can find solutions. No actual solutions. Plenty of interpretation of clauses which could keep lawyers happy for a long time. Still huge amounts to do and delicate politics. /end
A welcome de-dramatised response from the EU. Perhaps progress on the Northern Ireland protocol can set a good example to others involved in UK-EU talks...
