Ministers say legislation is needed to prevent “damaging" tariffs on goods travelling from the rest of the UK to Northern Ireland if negotiations with the EU for a free trade agreement fail. 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. EU leaders approve the postponement of the date of Brexit to 31 January 2020, or earlier, if the UK and European parliaments approve the withdrawal deal by then. If no agreement is reached before the deadline, the UK will “continue" and accept that an agreement cannot be reached, Johnson said, adding that no deal would be a “good outcome." 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. The Irish backstop is withdrawn and replaced by a new protocol on Northern Ireland/Republic of Ireland.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.   Following the adoption by the British House of Lords on 22 January of the European Union Withdrawal Agreement Act, the bill received royal approval from the Queen. The European Parliament approved the agreement on 29 January. A British government source told the Guardian that the plan would be part of preparations for an exit without a deal, which would highlight a number of new barriers to trade from Northern Ireland – and agreed that this week`s negotiations are likely to explode. The agreement also provides for a transitional period, which will last until 31 December 2020 and can be extended by mutual agreement. During the transitional period, EU legislation will continue to apply to the UK (including participation in the European Economic Area, the internal market and the customs union) and the UK will continue to contribute to the EU budget, but the UK will not be represented in EU decision-making bodies. The transition period will give businesses time to adapt to the new situation and the new era, so that the British and European governments can negotiate a new trade agreement between the EU and the UK.
  Read more: Will Boris Johnson sink the BRITISH Brexit withdrawal agreement? On 22 October 2019, the House of Commons agreed, by 329 votes to 299, to give a second reading to the revised withdrawal agreement (negotiated by Boris Johnson earlier this month), but when the accelerated timetable it had proposed did not receive the necessary parliamentary support, Johnson announced that the law would be overturned.   D