The European Commission has produced a map of where it expects the UK to apply internal customs checks under Boris Johnson's Brexit withdrawal agreement.

The prime minister has repeatedly denied that his deal includes customs checks between Great Britain and Northern Ireland, but his claim is contradicted by the contents of the treaty.

Sabine Weyand, the EU director general for trade, said that "now that the withdrawal agreement has been signed", Brussels would be publishing a guide to the deal, "including how the protocol on Northern Ireland will work".

Two slides in the guide include maps illustrating the checks and controls on goods going in both directions between Great Britain and Northern Ireland.

The checks are most substantial in the Northern Ireland-bound direction, with exit formalities for the UK to determine at British ports such as Liverpool.

Upon arrival in Northern Ireland, the UK will have to apply relevant EU rules and carry out any required checks under the Brussels rulebook.

The guide notes that EU institutions will have the same oversight as today, with the European Court of Justice as the final arbiter. EU representatives will also have the right to be present at the internal checkpoints and monitor the activity.

Live animals, animal products, and plants will have to face regulatory checks, while industrial products will face "risk-based" spot checks when passing between the two parts of the UK.

Some tariffs will have to be paid if goods are considered "at risk of entering the EU". EU legislation on VAT and excise will apply.

The slides detail the general nature of the checks and tariffs (European Commission)

Checks will also apply when moving from Northern Ireland to Great Britain: anyone transporting goods between these parts of the UK will have to fill in an EU export pre-departure declaration and comply with EU export formalities.

Upon arrival in Great Britain, the goods will face UK entry formalities to make sure they comply with WTO and trade agreement rules. The Treasury has previously said that food and security checks would be required in order to avoid any goods "having circumvented UK tariff and regulatory controls".

The slides illustrate that there will be checks in both directions across the Irish Sea (European Commission)

The prime minister has repeatedly made false claims about the withdrawal agreement. Asked by a Northern Irish exporter at the end of last year whether they would have to fill in extra forms to export to Great Britain, he said "absolutely not.”

Bizarre: Boris Johnson drives 'Brexit' digger through boxes Show all 8 1 /8 Bizarre: Boris Johnson drives 'Brexit' digger through boxes Bizarre: Boris Johnson drives 'Brexit' digger through boxes Conservative party leader Boris Johnson drives a JCB through a fake wall POOL/AFP via Getty Images Bizarre: Boris Johnson drives 'Brexit' digger through boxes Prime Minister Boris Johnson during a visit to JCB cab manufacturing centre in Uttoxeter, while on the General Election campaign trail. PA Photo. Picture date: Tuesday December 10, 2019. See PA story POLITICS Election. Photo credit should read: Stefan Rousseau/PA Wire Stefan Rousseau PA Bizarre: Boris Johnson drives 'Brexit' digger through boxes Britain's Prime Minister and Conservative party leader Boris Johnson drives a Union flag-themed JCB, with the words "Get Brexit Done" inside the digger bucket, through a fake wall emblazoned with the word "GRIDLOCK", during a general election campaign event at JCB construction company in Uttoxeter, Staffordshire, on December 10, 2019. - Britain will go to the polls on December 12, 2019 to vote in a pre-Christmas general election. (Photo by Ben STANSALL / POOL / AFP) (Photo by BEN STANSALL/POOL/AFP via Getty Images) BEN STANSALL AFP via Getty Bizarre: Boris Johnson drives 'Brexit' digger through boxes Prime Minister Boris Johnson sits in a cab of a JCB during a visit to its cab manufacturing centre in Uttoxeter, while on the General Election campaign trail. PA Photo. Picture date: Tuesday December 10, 2019. See PA story POLITICS Election. Photo credit should read: Stefan Rousseau/PA Wire Stefan Rousseau PA Bizarre: Boris Johnson drives 'Brexit' digger through boxes Britain's Prime Minister and Conservative leader Boris Johnson drives a Union flag-themed JCB, with the words "Get Brexit Done" inside the digger bucket, through a fake wall emblazoned with the word "GRIDLOCK", during a general election campaign event at JCB construction company in Uttoxeter, Britain, December 10, 2019. Ben Stansall/AFP/Pool via REUTERS POOL REUTERS Bizarre: Boris Johnson drives 'Brexit' digger through boxes A sign made for a visit by Prime Minister Boris Johnson to the JCB cab manufacturing centre in Uttoxeter, while on the General Election campaign trail. PA Photo. Picture date: Tuesday December 10, 2019. See PA story POLITICS Election. Photo credit should read: Stefan Rousseau/PA Wire Stefan Rousseau PA Bizarre: Boris Johnson drives 'Brexit' digger through boxes Britain's Prime Minister and Conservative party leader Boris Johnson drives a Union flag-themed JCB, with the words "Get Brexit Done" inside the digger bucket, through a fake wall emblazoned with the word "GRIDLOCK", during a general election campaign event at JCB construction company in Uttoxeter, Staffordshire, on December 10, 2019. - Britain will go to the polls on December 12, 2019 to vote in a pre-Christmas general election. (Photo by Ben STANSALL / POOL / AFP) (Photo by BEN STANSALL/POOL/AFP via Getty Images) BEN STANSALL AFP via Getty Bizarre: Boris Johnson drives 'Brexit' digger through boxes Britain's Prime Minister and Conservative party leader Boris Johnson reacts as he sits in the cab of a drives a Union flag-themed JCB, after driving through a fake wall emblazoned with the word "GRIDLOCK", during a general election campaign event at JCB construction company in Uttoxeter, Staffordshire, on December 10, 2019. - Britain will go to the polls on December 12, 2019 to vote in a pre-Christmas general election. (Photo by Ben STANSALL / POOL / AFP) (Photo by BEN STANSALL/POOL/AFP via Getty Images) BEN STANSALL AFP via Getty

Mr Johnson said that any export declarations should be sent to him personally “and I will direct them to throw that form in the bin”.

The prime minister made repeated false claims throughout the election campaign that checks were not part of the withdrawal agreement, suggesting that he either did not understand the treaty, or that he was lying.