This chapter provides an overview of how the Irish Sea customs border established under the Protocol functions in practice and what impact this new border has on companies trading between Great Britain (GB) and Northern Ireland. Given the ‘unique circumstances on the island of Ireland’, the border dividing Ireland and the UK was always going to be unlike any other border. The Irish Sea border, established under the Protocol, is a result of an imperfect compromise – an attempt to consolidate a range of requirements which, to a large extent, were contradictory.
Chapter in “The Law and Practice of the Ireland-Northern Ireland Protocol” published by Cambridge University Press. Available (HERE).