Some EU rules on food and agriculture also apply to NI during the backstop period. Existing controls on animals and animal products moving from the UK to NI need to be strengthened. The political statement states that provisions to address health and plant protection barriers to trade barriers should be introduced „on the basis of WTO agreements and going beyond.“ 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 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 January 15, 2019, the House of Commons rejected the withdrawal agreement by 432 votes to 202.  The House of Commons again rejected the agreement by 391 votes to 242 on 12 March 2019 and rejected it a third time, on 29 March 2019, by 344 votes to 286.
On 22 October 2019, the revised withdrawal agreement negotiated by Boris Johnson`s government approved the first phase in Parliament, but Johnson halted the legislative process when the accelerated approval programme failed to receive the necessary support and announced his intention to declare a general election.  On 23 January 2020, Parliament ratified the agreement by adopting the withdrawal agreement; On 29 January 2020, the European Parliament approved the withdrawal agreement. It was then concluded by the Council of the European Union on 30 January 2020. 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.  WTO rules: if countries do not have free trade agreements, they must act according to rules established by a global body called the World Trade Organization (WTO), which means taxes on goods. The amendments amend about 5% of the text If the withdrawal agreement is approved, an EU law (withdrawal agreement) will be introduced to implement the withdrawal agreement in UK law. In addition to the library`s briefing paper, the manual for judicious voting, this document contains an updated report on national constitutional requirements for ratification of the withdrawal agreement. The House of Commons votes on the Brexit bill. This means that the UK is on track to leave the EU on 31 January.
However, the House of Lords and the European Parliament have yet to approve the agreement. Under the backstop, the UK will form a customs union with the EU (with the exception of trade in fisheries and aquaculture products, which is expected to be the subject of a new agreement on fishing opportunities by 1 July 2020).