The Northern Ireland Protocol, which applied on 1 January 2021, was established to avoid a hard border between Ireland and Northern Ireland and to ensure the integrity of the EU’s Single Market for foods. However, the availability of foods from Great Britain to Northern Ireland has been disrupted due to the application of EU customs and agrifood rules. On 27 February 2023, the UK Government and the EU negotiated a new approach in principle to address the solutions to address the practical challenges. The joint solutions cover areas such as customs, agri-food, medicines, VAT and excise.