With regard to the Irish border issue, there is a protocol on Northern Ireland (the „backstop“) which is annexed to the agreement and defines a return case position that will only enter into force in the absence of evidence of other effective arrangements before the end of the transitional period. If this is the case, the UK will eclipse the EU`s external common law and Northern Ireland will remain in the internal market aspects until such a manifestation is achieved. None of the parties can unilaterally withdraw from this customs union. The aim of this backstop agreement is to avoid a „hard“ border in Ireland, where customs controls are necessary.  The Northern Ireland Protocol, known as the „Irish backstop“, was an annex to the November 2018 draft agreement outlining provisions to prevent a hard border in Ireland after the United Kingdom`s withdrawal from the European Union. The Protocol contained a safety net provision to deal with circumstances in which satisfactory alternative arrangements have yet to enter into force at the end of the transitional period. This project has been replaced by a new protocol which will be described as follows. Customs Importing goods from the EU to the UK and exporting goods from the UK to the EU requires the correct conclusion of a large number of customs procedures. The same applies to trade with other countries with which the other EU free trade agreements are not being disrupted. While these procedures may be simpler when a company benefits from one of the systems available to trusted traders, it is very likely that existing contracts between UK and European companies do not manage who should do what and what debts arise from non-compliance.
Contracts with customers, suppliers and logistics service providers must be taken into account. The EU and the UK have reached an agreement on the Withdrawal Agreement, with a revised protocol on Ireland and Northern Ireland (removal of the backstop) and a revised political declaration. On the same day, the European Council (Article 50) approved these texts. Given the customs and customs impact of all forms of Brexit, all businesses in the UK and the EU (or any other country with which the EU has a free trade agreement) that negotiate with each other must consider the impact of Brexit on all relevant treaties. . . .