Lord Frost, minister of state in the Cabinet Office, announced in a written statement this week that the government will “continue to operate the Protocol on the current basis”, including “the grace periods and easements currently in force”.

The European Commission did not agree to the extension but has confirmed in a statement issued in response that it will not take any infringement action in response to the announcement.

Lord Frost said the decision would “provide space for potential further discussions, and to give certainty and stability to businesses while any such discussions proceed”.

However, the European Commission has warned that it “will not agree to a renegotiation of the Protocol” and that it “reserves its rights in respect of infringement proceedings”.

It added: “Our approach to the Protocol is based on the achievement of stability, certainty and predictability in line with the objectives of the Good Friday (Belfast) Agreement and in order to protect the Single Market.

“In this way, businesses and citizens in Northern Ireland will reap the full benefits of the Protocol and, in particular, the access to the single market it provides.”