On the issue of the Irish border, there is a protocol on Northern Ireland (the “backstop”) which is attached to the agreement and establishes a position of withdrawal which will only come into force in the absence of effective alternative provisions before the expiry of the transition period. In this case, the UK will eclipse the EU`s common external tariff and Northern Ireland will stick to aspects of the internal market until such an event is carried out. Neither party can unilaterally withdraw from this customs union. The aim of this backstop agreement is to avoid a “hard” border in Ireland, where customs controls are needed.  The WAB transforms Boris Johnson`s withdrawal agreement, which is a draft international treaty, into British law and allows the government to ratify it. On 23 March 2018, EU and UK negotiators reached an agreement on the draft withdrawal agreement allowing the European Council (Article 50) to adopt guidelines for the framework for future eu-UK relations. On the European Union side, the European Parliament also approved the ratification of the agreement on 29 January 2020 and the Council of the European Union approved the conclusion of the agreement by e-mail on 30 January 2020.  That is why, on 30 January 2020, the European Union also tabled its instrument for ratification of the agreement, concluding the agreement and allowing it to enter into force on the date of the UK`s withdrawal from the EU on 31 January 2020, at 11 .m GMT. The UK has launched the formal process of withdrawal negotiations by formally announcing the European Council`s intention to leave the EU. The Irish backstop is withdrawn and replaced by a new protocol on Northern Ireland/Republic of Ireland. The whole of the United Kingdom comes from the EU Customs Union as a single customs territory, with Northern Ireland included in all future UK trade agreements. However, Northern Ireland adopts EU internal market rules for goods (including EU VAT) in order to avoid a hard border and remains an access point to the EU customs union.  The result is a de jure customs border on the island of Ireland, but a de facto customs border in 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 leave Britain for Northern Ireland and are “threatened” and then transported and sold to the Republic of Ireland; If this is ultimately not the case, companies in Northern Ireland can apply for discounts on products for which the UK had lower tariffs than the EU.   The withdrawal agreement provides for a transitional period until 31 December 2020 during which the United Kingdom will remain in the internal market to ensure the smooth flow of trade until a long-term relationship is concluded. If no agreement is reached by then, the UK will leave the single market without a trade deal on 1 January 2021. The withdrawal agreement is closely linked to a non-binding political declaration on future relations between the EU and the UK.