The provisions on citizens` rights were endorsed by the UK and the EU in the draft Withdrawal Agreement of March 2018. There are no substantive amendments or additions, except in the provisions relating to the rights of nationals of Iceland, Liechtenstein, Norway and Switzerland. The Committee published its report on the Withdrawal Agreement: Impact on Wales (PDF, 629KB) on Thursday 29 November 2018. After the entry into force of the WAB, the Withdrawal Agreement must also be ratified by the European Parliament. The United Kingdom will be able to conclude trade agreements with third countries; However, the customs union would significantly limit the UK`s ability to have significantly different trade relations with it, particularly with regard to goods. The UK would have more leeway to offer different conditions for trade in services and areas such as government procurement. The current EU VAT regime applies to goods dispatched or transported from the UK to an EU Member State or vice versa if the shipment or transport started before the end of the transition period and ended thereafter. Unless otherwise provided for in the Future Relationship Agreement, goods exported from the UK to the EU and vice versa after the end of the transition will receive VAT and customs formalities. There are equivalent provisions for EU excise duty regimes on fuels, alcohol and tobacco products.
After the transition, exports of excisable products from the UK to the EU are subject to customs formalities before they can be transferred to the EU. To meet these requirements, the United Kingdom may have access to relevant networks and information systems and databases. The Government has also published the following texts on the Government`s website: The Protocol on Gibraltar is valid until the end of the transitional period, with the exception of the provisions on citizens` rights, which will continue beyond. The Protocol covers the preparation of the application of the civil rights part of the Withdrawal Agreement and allows for the application of EU law at Gibraltar airport if the United Kingdom and Spain agree on this point; establishes cooperation between Spain and the United Kingdom in the fields of taxation, environmental protection and fisheries, as well as police and customs matters. .