Both the draft Withdrawal Agreement and the Political Declaration have a potentially considerable impact on the UK Constitution. Some constitutional questions that are likely to arise in every bill implementing the Withdrawal Agreement are as follows: there are ten annexes to the draft. The first is a protocol to maintain an open border between the EU and the UK on the island of Ireland (known as the “Irish backstop”). The second concerns the modalities of a common customs territory between the EU and the UK until a technical solution can be found, offering both an open border and an independent customs policy. The third concerns operations in the common customs territory. The fourth concerns “good governance in the areas of taxation, environmental protection, social and labour standards, state aid, competition and public enterprises. The fifth to eighth provisions concern the relevant provisions of EU law. The text of the negotiated Withdrawal Agreement was endorsed by EU Heads of State or Government at a specially convened European Council on 25 November 2018, accompanied by the Political Declaration on the framework for the future relationship between the EU and the UK. One of the focal points of his plan is a lighter customs regime that allows the UK to set its own customs duties on the arrival of goods in the country. And being a member of the customs union would deter the UK from entering into free trade agreements with other nations. In the EU`s customs union, there are no customs duties between members who trade with each other.
All Member States use the same trade agreements with third countries. .