The United Kingdom and the European Union reached an agreement at the European Council on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union. The revised Withdrawal Agreement and the Political Declaration were discussed and approved at the European Council on 17 October 2019. On 19 October, Parliament also declared that a political agreement had been reached. Britain says its law aims to ensure there are no barriers to trade between Northern Ireland and the rest of the UK if there is no deal with the EU. The Irish backstop is repealed and replaced by a new Protocol on Northern Ireland/Republic of Ireland. The whole of the UK is leaving the EU customs union as a single customs territory, with Northern Ireland included in all future UK trade agreements. However, Northern Ireland adopts EU rules on the internal market for goods (including EU VAT) to avoid a hard border and remains a point of entry into the EU customs union. [23] This results in a de jure customs border on the island of Ireland, but de facto a customs border along the Irish Sea. EU tariffs (which depend on a free trade agreement between the UK and the EU) levied by the UK on behalf of the EU would be levied on goods that run from Britain to Northern Ireland and are “threatened” with subsequent transport and sale in the Republic of Ireland; If, ultimately, this is not the case, companies in Northern Ireland can claim discounts on products for which the UK had lower tariffs than the EU. [22] 15 [30] The new Political Declaration sets the framework for the future relationship between the European Union and the United Kingdom and reflects the government`s desire to conclude an ambitious, broad, deep and flexible partnership in the field of trade and economic cooperation with the European Union, with a focus on a free trade agreement with the European Union, with security agreements and other areas of cooperation. These documents were presented to Parliament on October 19, ahead of the vote in the House of Commons on the agreement and the review in the House of Lords. .

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