The revised Protocol avoids a hard border on the island of Ireland, protects the economy in the whole island and the Good Friday Agreement, and safeguards the integrity of the EU Single Market. Northern Ireland would remain aligned to a limited set of EU Single Market rules to avoid a hard border, such as legislation on goods, sanitary controls, rules on agricultural production/marketing, VAT and excise in respect of goods, and state aid rules. The Protocol would avoid customs border on the island of Ireland, and also, Northern Ireland would remain in the UK’s customs territory.
 
The main change in the Political Declaration is that the UK and the EU would have a future economic relationship based on a free trade agreement with zero tariffs and quotas between the two parties.
 
Both agreements need to be approved by the EU and the UK Parliament before their entry into force.
 
In addition, on October 28, 2019, the EU agreed to a Brexit extension until January 31, 2020, in order to avoid a hard Brexit.
 
This extension is flexible, which means that if UK Parliament approves the renewed Withdrawal Agreement earlier, the UK is able to leave the EU before January 31, 2020. However, the necessary legislation to implement the renewed Withdrawal Agreement is paralyzed in the UK Parliament due to the disagreement with the UK Government on the timetable to discuss and vote the bills. There will be an early general election in the UK on December 12, 2019. The outcome of the election is uncertain and its consequences in the Brexit process are undetermined.
 
European Commission, Questions and answers What did the EU and the UK Agreed?
 
Revised Protocol on Ireland / Northern Ireland
 
Revised Political Declaration
 
EC-UK decision extending the period under Article 50 (3)TEU
 

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