The United Kingdom has opted for a regime that requires EU citizens to apply for a new resident status known as “settled” or “pre-settled.” It is not yet clear whether each EU-27 will exercise its discretion under the withdrawal agreement to force British residents to apply for a new resident status. 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. The protocol provides that the common travel area and North-South cooperation will continue to a large extent as they do today, as well as the internal electricity market (so that some EU legislation on wholesale electricity markets will continue to apply). The withdrawal agreement also contains provisions for the United Kingdom to leave the Convention setting the status of European schools, with the United Kingdom bound by the Convention and accompanying regulations on accredited European schools until the end of the last academic year of the transition period, i.e. at the end of the spring semester 2020-2021. [20] The Gibraltar Protocol is applicable until the end of the transitional period, with the exception of the citizens` rights provisions, which will also be maintained. The protocol provides for the preparation of the application of the citizens` rights part of the VA, which allows the application of EU law at Gibraltar airport if the United Kingdom and Spain agree on this point; underpins cooperation between Spain and the United Kingdom in tax matters, environmental protection and fisheries, as well as in policing and customs matters. The agreements between the United Kingdom and Spain facilitate cooperation between the competent authorities of Gibraltar and Spain at the operational level, including the use of joint committees on citizens` rights, the environment, the police and customs and tobacco. The UK will be able to enter into trade agreements with third countries; However, the customs union would significantly reduce the UK`s ability to have very different trade relations with them, particularly with regard to products. There would be more opportunities for the UK to offer different conditions for trade in services and sectors such as public procurement. 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. Both the draft withdrawal agreement and the political declaration have a potentially considerable impact on the British Constitution. Some of the constitutional issues that are likely to arise in each bill on the implementation of the withdrawal agreement are: 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[9] 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 15 January 2019, the House of Commons rejected the withdrawal agreement by 432 votes to 202