Following an unprecedented vote on 4 December 2018, MEPs decided that the UK government was flouting Parliament for refusing to give Parliament the full legal opinion it had been given on the impact of the proposed withdrawal conditions. [29] The main point of the discussion concerned the legal effect of the “backstop” agreement for Northern Ireland, the Republic of Ireland and the rest of the UNITED Kingdom with regard to the customs border between the EU and the United Kingdom and its impact on the Good Friday Agreement, which had led to an end to the unrest in Northern Ireland. and, in particular, whether the UK would be safe to leave the EU in a practical sense in accordance with the draft proposals. With regard to the Irish border issue, there is a protocol on Northern Ireland (the “backstop”) which is annexed to the agreement and sets out a fallback position that will only enter into force if no other effective arrangement is demonstrated before the end of the transition period. In this case, the UK will eclipse the EU`s common external tariff and Northern Ireland will remain in some aspects of the single market until such a demonstration is achieved. None of the parties 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 necessary. [19] The ultimate scenario could lead to changes in the cross-border movement of goods, which in turn would impose various new legal, procedural and organisational obligations on the customs administration and businesses. Binding enforcement and dispute resolution mechanisms will ensure that the rights of businesses, consumers and individuals are respected. This means that eu and UK companies compete fairly and prevent either party from using its regulatory autonomy to provide unfair subsidies or distort competition. The agreement provides for the possibility of adopting compensatory, compensatory and protective measures.

The White Paper states that the government plans to leave the EU`s single market and customs union. However, it proposes the creation of a free trade area for goods, which “would avoid the need for customs and regulatory controls at the border and would mean that companies would not have to fill out expensive customs declarations. And that would allow products to only go through a series of approvals and approvals in both markets before being sold in both. “This means that the UK will respect the EU`s single market rules on goods. If no free trade agreement can be concluded during the transition period, a “hard Brexit” cannot be ruled out. In the event of a hard Brexit, general customs rules and regulations will apply to trade with the UK after the end of the transition period. Under the Protocol, Northern Ireland will continue to apply EU customs legislation and comply with its rules on product standards (known as the Single Market for Goods). ATT: In principle, the ATT guarantees zero customs duties on traded goods and mitigates the direct customs elements of the UK`s withdrawal from the EU customs union.

But very few provisions actually address the fact that the economies of the UK and the EU are very closely related developed countries that depend on complex cross-border supply chains to operate effectively. The ATT tightens the so-called rules of origin and stipulates that duty-free status can only be granted to goods with a certain percentage of locally manufactured parts. If a large part of a car made in the UK comes from a third country – for example, in Asia – it is subject to the World Trade Organisation (WTO) tariff plan for that country. From September 2020 [Update], the UK`s post-Brexit relationship with other EU members will still be negotiated. After the secession of the United Kingdom from the EU on the 31st. January 2020[a], the UK will continue to abide by EU rules and will participate in the EU`s customs union during a “Brexit transition period” that UK law is due to end by 31 December 2020. The UK government has refused to extend the transition period, despite the EU`s view that the timetable is unrealistic. It is possible that a trade deal will not be concluded and negotiations will be over, leading to a no-deal Brexit. [1] The August round of negotiations ended on 21 August, with “little progress” made. [2] [3] The EU`s chief negotiator, Michel Barnier, noted the short time remaining, saying it “seems unlikely” that a deal can be reached.

[2] ATT: In the name of achieving a “level playing field” between businesses in Europe and the UK, the EU insisted on a reciprocal and strict ban on UK national regulations on the environment, labour markets, government subsidies and other issues that would give UK companies a competitive advantage. The rule allows the EU to determine, through independent arbitration, that such a benefit has been created. If such an advantage is identified, the EU can impose retaliatory tariffs and other restrictions on UK exports of its choice. Such strict “level playing field” provisions are generally not present in free trade agreements between countries around the world. But clearly, the EU felt that due to the size and proximity of the UK, duty-free access to the EUROPEAN market could not be envisaged without it. In principle, the ACC`s equal opportunities provisions give the UK the sovereignty to deviate from existing EU rules, while giving the EU the equally sovereign right to address such regulatory differences if they are substantial in nature. There is uncertainty about how difficult it is to demonstrate market distortions, so it is not clear how often the EU and the UK would come into conflict in this area. It is also unclear what the UK could do to exercise its now unlimited regulatory rights. The new Withdrawal Agreement replaces the controversial Provision of the Irish Backstop with a Protocol. .