Northern Ireland Protocol Northern Ireland’s place in the UK internal market and custom territory
The UK left the European Union ("EU") on 31 January 2020 following the conclusion of an agreement ("the Withdrawal Agreement") under Article 50 of the Treaty on European Union (TEU). The Withdrawal Agreement included the Protocol on Ireland/Northern Ireland ("the Northern Ireland Protocol").
	The Northern Ireland Protocol provides that certain EU customs legislation applies to and in the UK in respect of Northern Ireland, not including the territorial waters of the UK. This includes administrative requirements in relation to the movement of goods between Great Britain and Northern Ireland.
	Section 46 will streamline the movement of goods between Great Britain and Northern Ireland by placing a duty on all UK authorities, including relevant devolved authorities, administering the Protocol to have the highest possible regard to: (i) Northern Ireland’s integral place in the UK’s internal market as set out in Article 6(2) of the Protocol; (ii) Northern Ireland’s place in the UK customs territory; and (iii) the need to facilitate the free flow of goods between Great Britain and Northern Ireland. It thus seeks to support the streamlining of trade in line with the obligations set out in the Protocol.
	Article 6(2) of the Northern Ireland Protocol provides that "[h]aving regard to Northern Ireland’s integral place in the UK’s internal market, the Union and the UK shall use their best endeavours to facilitate the trade between Northern Ireland and other parts of the UK, in accordance with the applicable legislation and taking into account their respective regulatory regimes as well as the implementation thereof".