The new Political Declaration sets the framework for the future relationship between the European Union and the United Kingdom and reflects the government`s willingness to conclude an ambitious, broad, deep and flexible partnership on trade and economic cooperation with the EU, with a focus on a free trade agreement with the EU, in addition to security agreements and other areas of cooperation. EU and UK negotiators reached an agreement on the draft Withdrawal Agreement that allows the European Council (Article 50) to adopt, on 23 March 2018, guidelines for the framework for the future relationship between the EU and the UK. The agreement defines the goods, services and processes related to them. It argues that any product or service lawfully placed on the market before leaving the Union may continue to be made available to consumers in the United Kingdom or in the Member States of the Union (Art. 40 & 41). After a statement by Prime Minister Boris Johnson that he would not use this option and that 11 months was enough to agree on a comprehensive agreement, the UK government added a provision in the 2020 act to prohibit a UK minister from applying for such an extension and no extension was requested. 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 Brexit Withdrawal Agreement, officially titled “Exit Agreement of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community” is a treaty signed on 24 January 2020 between the European Union (EU), Euratom and the United Kingdom , which sets out the conditions for the United Kingdom`s withdrawal from the EU and Euratom.