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.  If disputes between the parties cannot be resolved by consultation, each party may refer the matter to an independent arbitration tribunal. If that body finds that one party has breached its obligations, the other party may suspend its own obligations under the agreement. The agreement excludes any role of the British or EU courts, including the European Court of Justice, in the settlement of disputes between the EU and the UNITED Kingdom.  After an unprecedented vote on 4 December 2018, MEPs ruled that the British Government was not complying with Parliament because it refused to give Parliament full legal advice on the consequences of its proposed withdrawal terms.  The focus of the consultation was on 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 that led to the end of the unrest in Northern Ireland, including whether , according to the proposals, the UK would be certain that it would be able to leave the EU in a practical sense. Despite thousands of pages, the agreement later developed critical parts of the relationship. And it will not prevent some disruptions to cross-Channel trade, as UK exports are still subject to border controls, resulting in costs to businesses and possible delays at ports.
In June, Mr Johnson thwarted the possibility of extending the transition period by a year and warned that Britain was ready to leave without a deal if Brussels did not give it enough leeway to develop its economy free from the influence of European domination. Just this week, he insisted that Britain “prosper” with an exit without a deal. The Brexit Withdrawal Agreement, officially titled the UK`s withdrawal agreement from Britain and Northern Ireland from the European Union and the European Atomic Energy Community. is a treaty signed on 24 January 2020 between the European Union (EU), Euratom and the United Kingdom (UK)  which sets the conditions for the UK`s withdrawal from the EU and Euratom. The text of the treaty was published on 17 October 2019 and is a renegotiated version of an agreement published six months earlier. The previous version of the withdrawal agreement was rejected three times by the House of Commons, leading Queen Elizabeth II to accept Theresa May`s resignation as Prime Minister of the United Kingdom and appoint Boris Johnson as the new Prime Minister on 24 July 2019. Although it does not correspond to the level of economic integration that existed in the United Kingdom as an EU member state, the Trade and Cooperation Agreement goes beyond traditional free trade agreements and provides a solid basis for maintaining our long-standing friendship and cooperation. The agreement covers not only trade in goods and services, but also a wide range of other areas that are in the EU`s interest, such as investment, competition, state aid, tax transparency, aviation and road transport, energy and sustainability, fisheries, data protection and social security coordination.