Statement by TUV leader Jim Allister:-
“In all its 500 pages the most critical and constitutionally destructive clause is Art 15 of the Protocol.
“By that clause the UK agrees to allow part of its territory, namely Northern Ireland, to be annexed into the customs territory of the EU.
“Only Northern Ireland will legally be defined as part of the customs territory of the EU.
“This is of immense constitutional significance, in that it conveys a part of the United Kingdom into the customs territory of another in circumstances where it cannot escape without the consent of that other, namely the EU.
“Moreover, and in consequence, the EU Customs Code (UCC) will apply to Northern Ireland, but not to Great Britain (Art 6(2)). So, EU customs legislation – over which we would have no say – would apply only to Northern Ireland. EU tariffs and laws would be our lot, along with exclusion from any UK trade deals with other countries.
“It is imperative that HMG comes clean on these issues. Accordingly, I have written in the terms below to the UK Attorney General.”
Rt Hon Geoffrey Cox QC MP
UK Attorney General
Dear Mr Cox,
Re: Draft Withdrawal Agreement – Protocol on Ireland/Northern Ireland
I would like some guidance and clarification on the above.
My concerns centre on Art 15(1) of the Protocol. It seems to me that this, when read with its supplementary references, means that this leaves Northern Ireland, uniquely as a part of the UK, part of the customs territory of the EU. Whereas, all of the UK, until otherwise agreed, will be part of “a single customs territory” (Art 6(1)), only Northern Ireland will legally be defined as part of the customs territory of the EU. Is that correct?
Surely, this is of immense constitutional significance, in that it conveys a part of the United Kingdom into the customs territory of another in circumstances where it cannot escape without the consent of that other, namely the EU.
Moreover, and in consequence, the EU Customs Code (UCC) will apply to Northern Ireland, but not to Great Britain (Art 6(2)). So, EU customs legislation – over which we would have no say – would apply only to Northern Ireland. Is that correct? EU tariffs and laws would be our lot.
Ultimately, it would be possible for the UK to make an EU-approved deal to supersede the above whereby GB alone would exit the “single customs territory” with the EU, meaning Northern Ireland could be no part of any subsequent trade deals with third countries because we would be part of a different customs territory.
It seems to me that the very act of retaining Northern Ireland as formally and legally part of the customs territory of the EU creates such a distinction as to infringe Section 55 of the Taxation (Cross-Border Trade) Act 2018. The fact that the rest of the UK (at least in the interim) will be part of a single EU/UK customs territory does not alter the legal reality that Northern Ireland alone would be part of the customs territory of the EU. Our status in law and in practice (being subject to UUC rules) would be different. So, how is that compatible with the aforesaid Section 55?
I look forward to hearing from you on these important issues.
Yours sincerely,
Jim Allister QC MLA