Overwegingen bij COM(2024)57 - Bepaling van het namens de EU binnen het Gemengd Comité dat is ingesteld bij het Akkoord inzake de terugtrekking van het Verenigd Koninkrijk uit de EU en Euratom, in te nemen standpunt met betrekking tot de wijziging van Besluit nr. 1/2023 van het Gemengd Comité van 24 maart 2023 tot vaststelling van regelingen met betrekking tot het Windsor-kader

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(1)The Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (‘the Withdrawal Agreement’) was concluded by the Union by Council Decision (EU) 2020/135 6  of 30 January 2020 and entered into force on 1 February 2020.

(2)Pursuant to Article 166(2) of the Withdrawal Agreement, the decisions adopted by the Joint Committee established under Article 164(1) thereof (‘the Joint Committee’) are binding on the Union and the United Kingdom. The Union and the United Kingdom are to implement such decisions, which have the same legal effect as the Withdrawal Agreement.

(3)Under Article 182 of the Withdrawal Agreement, the Windsor Framework 7  forms an integral part of that Agreement. 

(4)As regards the movement of goods, Article 5(2) of the Windsor Framework empowers the Joint Committee to adopt decisions establishing the conditions under which processing is not to be considered as commercial processing and the criteria for considering that a good brought into Northern Ireland from outside the Union is not at risk of subsequently being moved into the Union.

(5)It is desirable to improve the operation of the schemes set out in Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework, in relation to the application of UK tariff rate quotas as regards the importation of the goods specified in the proposed Annex V into Northern Ireland.

(6)The Joint Committee, during its next meeting, should adopt a decision pursuant to Article 164(4)(e) of the Withdrawal Agreement as well as Article 5(2) of the Windsor Framework to amend Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework. 

(7)It is appropriate to establish the position to be taken on the Union's behalf in the Joint Committee.