The first paragraph does not apply when protection in the EU is derived from international agreements to which the Union is a party. REMEMBER the agreements reached on 29 November 2018 between the Kingdom of Spain and the United Kingdom on citizens` rights, tobacco and other products, environmental cooperation and police and customs cooperation, as well as the agreement reached on 29 November 2018 on the conclusion of an agreement on taxation and the protection of financial interests , that it is necessary to address the particular situation of the Island of Ireland with a single solution in order to ensure the UNITED Kingdom`s orderly exit from the EU, the UK`s participation in the EIB group after the withdrawal date 1. Without prejudice to Article 127, paragraph 2, the United Kingdom is bound, during the transitional period, by the obligations arising from the international agreements concluded by the Union, of Member States acting on its behalf or of the Union and its Member States acting jointly, covered by Article 2, point a) iv) iv. (*1) Framework agreements reached after the end of the transition period under a procedure that falls under point (a) of this paragraph. The NI protocol, known as “backstop,” is supposed to be temporary and applies unless it is replaced by a future relationship agreement that the parties will attempt to reach by December 31, 2020. The protocol provides that the common travel area and North-South cooperation will continue to a large extent as they do today, as well as the internal electricity market (so that some EU legislation on wholesale electricity markets will continue to apply). the day after the end of the article 50 period, paragraph 3, of the EU Treaty, extended by the European Council in agreement with the United Kingdom, provided that the custodian of this agreement has received before that date the written communications of the Union and the United Kingdom on the completion of the necessary internal procedures; The Gibraltar Protocol will apply until the end of the transitional period, with the exception of the citizens` rights provisions, which will also be maintained. The protocol provides for the preparation of the application of the citizens` rights part of the VA, which allows the application of EU law at Gibraltar airport if the United Kingdom and Spain agree on this point; underpins cooperation between Spain and the United Kingdom in tax matters, environmental protection and fisheries, as well as in policing and customs matters. The agreements between the United Kingdom and Spain facilitate cooperation between the competent authorities of Gibraltar and Spain at the operational level, including the use of joint committees on citizens` rights, the environment, the police and customs and tobacco. The current EU VAT regime applies to goods shipped or transported from the UK to an EU Member State or, conversely, when shipping or transport began before the end of the transitional period and were 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.