The current EU VAT regime applies to goods shipped or transported from the UK to an EU Member State or, conversely, when shipping or transport began before the end of the transitional period and were subsequently discontinued. Unless the future relationship agreement is made, goods exported after the end of the UK`s passage to the EU and vice versa will be subject to VAT and customs formalities. For fuels, alcohol and tobacco products, equivalent provisions are provided by the EU excise system. After the transition, exports of consumables from the UK to the EU are subject to customs procedures before they can be relocated within the EU. To meet these requirements, the Uk can access relevant networks and databases. 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 Commission published its report on the Withdrawal Agreement on Wales on Thursday 29 November 2018 (PDF, 629 KB). On 15 November 2018, the day after the agreement and the support of the British government were presented, several members of the government resigned, including Dominic Raab, Secretary of State for leaving the European Union.  The withdrawal agreement between the European Union and the United Kingdom sets out the conditions for the UK`s orderly exit from the EU, in accordance with Article 50 of the Treaty on european Union.
The agreement defines the goods, services and processes associated with them. Any provision of goods or services legally put on the market before leaving the EU may be made available to consumers in the UK or in the EU Member States (Article 40-41). On 6 September 2020, the government also published the following texts on the Gov.uk website: the Financial Times announced that the UK government was considering drafting new laws to circumvent the protocol of the Northern Ireland Withdrawal Agreement.  The new law would give ministers the power to determine which state aid should be notified to the EU and to define which products at risk of being transferred from Northern Ireland to Ireland (the withdrawal agreement stipulates that in the absence of a reciprocal agreement, all products are considered vulnerable).  The government defended this approach and stated that the legislation was in accordance with protocol and that it had only „clarified“ the volumity in the protocol.  Ursula von der Leyen warned Johnson not to violate international law and said that the implementation of the withdrawal agreement by Britain was a „precondition for any future partnership“.  On 8 September, the Minister of Foreign Affairs for Northern Ireland, Brandon Lewis, told the British Parliament that the government`s internal market bill would „violate international law“.“  The EU`s concern is Mr Johnson`s domestic market bill, published on Wednesday. The NI protocol, known as „backstop,“ is supposed to be temporary and applies unless it is replaced by a future relationship agreement that the parties will attempt to reach by December 31, 2020.