Immediately after the announcement of a revised withdrawal agreement on October 17, 2019, Labour, the Liberal Democrats and the DUP said they could not support the new agreement.  This Protocol does not prevent the United Kingdom from providing unfettered market access for goods entering Northern Ireland to other parts of the UK domestic market. Processes that begin before the end of the transition period “are considered an intra-Union transfer with regard to import and export authorisation requirements under EU law.” The agreement also deals with the cessation of temporary filing or customs procedures (Article 49). The withdrawal agreement provides for a transitional period until 31 December 2020, during which time the UK will remain in the internal market, to ensure the smooth flow of trade until a long-term relationship is concluded. If no agreement is reached by then, the UK will leave the single market without a trade deal on 1 January 2021. The withdrawal agreement is closely linked to a non-binding political declaration on future relations between the EU and the UK. If passed, the bill would be an “extremely serious violation” of the withdrawal agreement and international law. The 2019 revisions also adapted elements of the political declaration and replaced the word “appropriate” with “appropriate” with respect to labour standards. According to Sam Lowe, a trade fellow at the Centre for European Reform, the amendment excludes labour standards from dispute resolution mechanisms.  In addition, the Equal Competition Mechanism has been postponed from the legally binding withdrawal agreement to the political declaration, and the line of the political statement that “the United Kingdom will consider taking into account alignment with trade union rules in the relevant areas” has been removed.  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.