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Article

Access_open Reflections on the 50th anniversary of the EU Customs Union

Journal Erasmus Law Review, Issue 3 2019
Authors Martijn L. Schippers and Walter de Wit

Martijn L. Schippers

Walter de Wit
Article

Access_open The EU Customs Union after Brexit

How from a Customs Perspective the Integrity of the Internal Market Is Protected after the Transitional Phase under the Revised Protocol on Ireland/Northern Ireland

Journal Erasmus Law Review, Issue 3 2019
Keywords Brexit, EU Customs Union, Internal Market
Authors Prof. dr. Walter de Wit
AbstractAuthor's information

    In this contribution the author examines how, from a customs perspective, the integrity of the internal market is protected after the transitional phase under the Revised Protocol on Ireland/Northern Ireland. He briefly discusses the customs aspects of the Withdrawal Agreement and then examines in depth the revised arrangement with regard to the Irish border in light of the protection of the integrity of the internal market. He shows that the revised arrangement cleared the Brexit deal through parliament and paved the UK’s way to leave the EU on 31 January 2020. He concludes, however, that given the complexity of the legislation underlying the revised arrangement, the UK will be paying a high price for getting Brexit done, keeping the Irish border open and protecting the integrity of the internal market of the EU.


Prof. dr. Walter de Wit
Prof. dr. Walter de Wit is an external researcher in the Tax Law department of the Erasmus School of Law.

Wesley Kaufmann

Arjen van Witteloostuijn
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