The agreement defines the goods, services and associated processes. It argues that any goods or services lawfully placed on the market before leaving the Union may continue to be made available to consumers in the United Kingdom or in the Member States of the Union (Articles 40 and 41). The Withdrawal Agreement could be replaced in whole or in part, implying that it could only refer to an agreement for Northern Ireland at a later date. Alternatively, the existing customs partnership could be integrated into a relationship that includes accession to the customs union or a customs partnership with varying degrees of regulatory integration. This decision could change the nature of Northern Ireland`s new customs procedure, which aims to prevent a return to border controls with the Republic of Ireland. If a longer period were needed to negotiate the future relationship agreement, the UK and the EU could take the decision to extend the transition period until 1 July 2020. If there were no future relationship that would meet the requirements of the backstop by the end of the transition period, the backstop with the above provisions would enter into force for Northern Ireland and the United Kingdom, unless and until it is replaced by a new future relationship agreement. The backstop should be temporary in this sense. The Irish backstop will be lifted and replaced by a new Protocol on Northern Ireland/Republic of Ireland. The whole of the UK will leave the EU customs union as a single customs territory, with Northern Ireland included in all future UK trade agreements. However, Northern Ireland adopts EU single market rules for goods (including EU VAT) to avoid a hard border and remains a point of entry into the EU customs union.
 This leads to a de jure customs border on the island of Ireland, but de facto to a customs border along 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 going from the UK to Northern Ireland that are « at risk » of being transported and sold in the Republic of Ireland; If this is ultimately not the case, companies in Northern Ireland can claim discounts on goods whose customs duties were lower than those of the EU in the UK.   On the 23rd. January 2020 Durchführungsvorschriften (European Union (Withdrawal Agreement) Act 2020) zuschnauf. . . .