As a result of the Belfast (Good Friday) Agreement, NI (NI) occupies a special position in the agreement facilitating the exit of the United Kingdom (UK) from the European Union (EU). With respect to trade, there were a number of objectives to be realised to reflect that special position, namely: Whilst the Protocol maintains that NI remains part of the UK Customs Union, checks have been introduced on goods coming from Great Britain to ensure that they comply with EU’s Customs Code. This has caused considerable political tensions which led to the resignation of NI’s First Minister in February 2022 which triggered the demise of the Executive. Negotiations within the Joint Committee led to the Windsor Framework announced in February 2023 to address the problems with the Protocol. This chapter will examine the provisions on the NI Protocol and the solution proffered by the Windsor Framework to “resolve” the “problems” that have arisen with respect to trade.