The so-called “infringement proceedings” were announced on Friday and are in addition to others announced on June 15 this year. Brussels says the UK is failing to enforce the right customs controls on goods coming from Northern Ireland to Great Britain, which could help smugglers trying to circumvent EU export controls. The other three breaches relate to the incorrect application of EU rules on the collection of excise duty, e-commerce VAT and alcohol taxes by the UK – which the Commission says poses a “fiscal risk” to the block and it can cost him money. The three infringement cases previously opened and escalated in June concerned the certification of agricultural products, so-called “sanitary and phytosanitary” controls on food and the failure to provide the EU with the correct statistics as agreed under the Brexit deal. The European Commission first took legal action against the UK in March 2021, but suspended the process while it worked with the UK to reach a solution. The UK says the deal it signed affects trade between Great Britain and Northern Ireland and needs to be changed. While the Northern Ireland protocol has general public support, it has upset some unionists who object to the new barriers to trade between GB and NI. “Despite repeated calls from the European Parliament, the 27 EU Member States and the European Commission to implement the Protocol, the UK Government has failed to do so,” the Commission said in a statement. “In a spirit of constructive cooperation, the Commission refrained from launching certain infringement proceedings for over a year to create the space to seek common solutions with the UK. However, the UK’s reluctance to engage in meaningful debate since last February and the continued passage of the Northern Ireland Protocol Bill by the UK Parliament directly contradicts this spirit. “The aim of these infringement proceedings is to ensure compliance with the Protocol in certain key areas. This compliance is necessary for Northern Ireland to continue to benefit from its privileged access to the European single market and is necessary to protect the health, safety and security of EU citizens and the integrity of the single market.” It comes after the Treasury admitted on Thursday that the Brexit divorce bill had climbed to £42.5bn, an increase of around £10bn on the figure estimated by the Office for Budget Responsibility when Britain left the bloc. The rise was largely due to the increase in pension liabilities for EU officials which the UK has agreed to pay. Lord Frost, who personally negotiated the Brexit deal but has since become one of its staunchest critics, said: “Those who still believe that [European Court of Justice’s] The role in Northern Ireland is just a theoretical or ideological issue, you might want to rethink that.’ More to come… Will the next Prime Minister be able to solve the Northern Ireland issue? Sign up for a free ticket to The Independent’s Brexit panel event, hosted by John Rentoul, here.