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  • The maintenance of the Common Travel Area between Ireland and the UK.
  • Regulatory alignment on agricultural products and industrial goods (note that this does not extend to services).
  • Northern Ireland should benefit from both membership of the EU’s Customs Union and membership of the UK’s Customs territory.
  • Northern Ireland should remain part of the UK VAT area but EU VAT rules concerning goods will continue to apply in NI.
  • An all island Single Electricity Market will be maintained.

The above elements of the Withdrawal Agreement are designed to achieve frictionless trade on the island of Ireland and maintain North-South cooperation.

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