Brussels (AFP)

Down with the authorities of Northern Ireland, customs, VAT, future commercial relation ... Here are the main points which were the subject of an agreement between London and Brussels on Thursday, mainly on Northern Ireland, and which modify the previous withdrawal agreement rejected by the British parliament three times.

It no longer provides for a "backstop", the safety net that kept the United Kingdom in a customs territory with the EU, refused by British Prime Minister Boris Johnson on the grounds that it prevented London from concluding free trade agreements. -exchange with third countries. This device was intended to prevent the reestablishment of a physical boundary between the two ireland after decades of unrest.

- The customs regime of Northern Ireland -

British province, Northern Ireland remains in the customs territory of the United Kingdom, under the protocol concluded Thursday.

If products from third countries (such as the United States with which the United Kingdom is eager to conclude a free trade agreement) enter Northern Ireland and if they stay, then the duties will be applied. British customs.

On the other hand, if the goods (still from third countries) are destined to enter the EU, via Northern Ireland, then the UK authorities will apply the EU's customs duties.

It is the British customs who will check the products when they enter the province and apply the customs code of the Union.

Northern Ireland remains aligned with a limited set of EU rules, including those on goods, for example the health rules for veterinary checks, those on agricultural products and the state aid scheme. .

If the United Kingdom establishes free trade agreements with other countries, Northern Ireland will benefit.

- The approval of the Northern Ireland Assembly

The Northern Ireland Assembly (Stormont) will have a decisive voice on the long-term application of EU legislation in this territory.

This "consent" mechanism concerns, inter alia, the regulation of goods and customs, the single market in electricity, VAT and state aid.

In practice, this means that four years after the end of the transitional period - end of 2020, but which is likely to be extended by a maximum of two years - the Assembly may, by a simple majority, give the green light to the application of Union law or to vote for its abandonment. In the latter case, the protocol will cease to apply two years later.

Four years after the entry into force of the Protocol, the elected representatives of Northern Ireland may decide, by a simple majority, whether or not to continue to apply Union rules in Northern Ireland.

- VAT -

This was the last point that blocked the conclusion of an agreement. It concerned the rate to be applied to basic necessities so that there are no differences between the rates applied in the British province of Northern Ireland and the Republic of Ireland, explained Michel Barnier. "We have found a mechanism" to allow consistency of rates, added the EU negotiator.

To avoid a hard border between the two irish countries and to protect the integrity of the single european market, EU VAT rules on goods will continue to apply in Northern Ireland. The UK Customs Service will be responsible for the application and collection of this VAT.

- A great free trade agreement -

As previously foreseen, the United Kingdom will remain a member of the European Customs Union and the EU Internal Market during the transitional period, ie at least until the end of 2020 and at the latest until the end of 2022.

In return, Brussels requires "guarantees" from London in order to create a level playing field. The aim is to prevent the United Kingdom from creating a kind of "Singapore" on the doorstep of the Union that does not respect the EU's social, fiscal and environmental standards.

© 2019 AFP