Both the draft withdrawal agreement and the political declaration have a potentially considerable impact on the British Constitution. Some of the constitutional issues that are likely to arise in each bill on the implementation of the withdrawal agreement are the same: in addition, paragraph 50 stressed that there would be no new controls on goods and services transferred from Northern Ireland to Britain. In 2018, point 50 of the final eu withdrawal agreement was omitted on the grounds that it was an internal matter in the UK. The final withdrawal agreement for 2018 was originally approved by the British Prime Minister (Theresa May), but the DUP (whose minority government depended on confidence and supply support) vetoed a parliamentary vote in January 2019.  The EU`s current VAT regime applies to goods shipped or transported from the United Kingdom to an EU Member State or, conversely, when shipping or transport began before the end of the transitional period and was 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. Following the first round of withdrawal negotiations, the UK and the EU set out an agreed approach to financial equalization in the December 2017 Joint Report.
The comparison defines the financial commitments to be covered, the method of calculating the UK`s share and the payment plan. The withdrawal agreement transforms the approach outlined in this report into a legal text and provides for the continuation of negotiations on UK contributions to the EU budget if the transition period is extended. An extension would have no impact on financial equalization, which would continue as agreed. The Republic of Ireland is the second highest gross domestic product per capita in the EU after Luxembourg, thanks to a favourable corporate tax system and membership of the European single market.  About 85% of Ireland`s freight exports worldwide are from ports in the UK, about half of which are destined for the UK, while half continue to the EU via Dover and Calais.  The UK`s use as a „land bridge“ is rapid (it takes 10.5 hours for the Dublin-Holyhead-Dover-Calais route), but could be compromised by customs checks in Wales and Calais in a Brexit without agreement.