The withdrawal agreement negotiated between the EU and the UK and concluded on 14 November 2018 will be discussed in detail in this briefing. It was approved by the heads of state and government of EU Member States at an extraordinary European Council on 25 November, and the British Prime Minister did so in the British Parliament and across the country. The agreement has been the subject of in-depth discussions in Parliament on several occasions and has been adopted three times. But the House of Commons did not accept it. A second extension of Article 50 lasted until 31 October 2019, but once again the UK faces the possibility of leaving the EU without a deal if the agreement or any other agreement is not ratified by the UK and the EU. Free movement will continue until the end of the transition period (or transposition period) and EU and UK nationals will be able to move to the UK or Member States, as currently permitted by EU legislation. EU citizens living in their host country before the end of the transition have a permanent right of residence under the withdrawal agreement due to certain requirements. Under the agreement, the UK and EU-27 have discretion under which EU or UK nationals must apply for new resident status. The government decided that the third vote in the House of Commons would only be through the withdrawal agreement and not through the declaration on future relations.
This was in part in line with a decision by the spokesperson, which insisted on significant changes from the previous vote. However, it ended in defeat by 58 votes. 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.