While the previous « backstop » has kept the UK in a customs union with the EU, the new AV sees that the whole of the UK (including Northern Ireland) is leaving the EU customs union. From a legal point of view, Northern Ireland remains a part of the British customs territory. Northern Ireland will be included in the UK`s free trade agreements. The agreement covers issues such as money, citizens` rights, border agreements and dispute resolution. It also includes a transition period and an overview of the future relationship between the UK and the EU. It was published on 14 November 2018 and was the result of the Brexit negotiations. The agreement was approved by the heads of state and government of the other 27 EU countries and by the British government led by Prime Minister Theresa May, but it faced opposition from the British Parliament, which needed approval for ratification. The approval of the European Parliament would also have been necessary. On January 15, 2019, the House of Commons rejected the withdrawal agreement by 432 votes to 202.  The House of Commons again rejected the agreement by 391 votes to 242 on 12 March 2019 and rejected it a third time, on 29 March 2019, by 344 votes to 286. On 22 October 2019, the revised withdrawal agreement negotiated by Boris Johnson`s government approved the first phase in Parliament, but Johnson halted the legislative process when the accelerated approval programme failed to receive the necessary support and announced his intention to declare a general election.  On 23 January 2020, Parliament ratified the agreement by adopting the withdrawal agreement; On 29 January 2020, the European Parliament approved the withdrawal agreement. It was then concluded by the Council of the European Union on 30 January 2020.
If the EP approves the agreement by a simple majority, it will have to be adopted by the EU by the overqualified majority of the European Council of the remaining 27 Member States (20 from the other EU-27 representing 65% of the EU-27 population). After an unprecedented vote on 4 December 2018, MEPs ruled that the UK government was not respecting 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. The political declaration provides for the granting of adequacy status to the United Kingdom before the end of the transition period, until December 2020, and confirms that the European Commission will begin to assess the adequacy as soon as possible after the UK`s withdrawal. The NI protocol, known as « backstop, » is supposed to be temporary and applies unless it is replaced by a future agreement. parties will take by December 31, 2020.