Correcting the damage caused by the Northern Ireland Protocol
5 February 2021
CORRECTING THE DAMAGE CAUSED BY THE NORTHERN IRELAND PROTOCOL How Mutual Enforcement Can Solve the Northern Ireland Border Problem 5 NEED FOR A RETHINK Of course, this argument and the sincerity of the EU in advancing the arguments for the Protocol have been totally discredited by the unilateral action taken by the EU last Friday when the Commission used Article 16 of the Protocol to cover its emb. [...] Furthermore, if the EU could use Article 16 to protect the Commission from having its incompetence exposed, then there is a far greater case for the UK government to change the WA and the Protocol to protect the economic wellbeing of its citizens in Northern Ireland and the integrity of the UK internal market. [...] The obligation to pay duties and ensure compliance rests with the importer, since this is the party to the transaction that is within the jurisdiction of the importing territory. [...] Under Mutual Enforcement, the role of the declarant is turned on its head - i.e., the declarant in the exporting country checks compliance of the exporter and ensures that required duties will be paid by the exporter to the relevant authority in the exporting country (eg, HMRC in the case of the UK) on behalf of the importing country. [...] The most important trade data needed by customs is information about the kind of goods, the origin of the goods and the value of the goods.