The summary notes that the proposals are at an early stage, and their application in Northern Ireland is still under consideration and subject to engagement with the European Commission. The UK Government “will examine the detail of these proposals as they progress through the EU legislative process and engage the European Commission on the package via the governance structures provided by the Withdrawal Agreement”. Many of the proposed reforms “seek to address challenges common to many customs administrations, including the UK”, and accordingly may apply once properly considered
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