原文: “The EU cannot – and will not – delegate the application of its customs policy and rules, VAT and excise duty collection to a non-member, who would not be subject to the EU's governance structures.”
-脫歐協議草案遭議會否決-
2018年11月13日，梅伊內閣政府與歐盟針對脫歐草案達成共識。有別於脫歐白皮書，這項草案獲得雙方認可，並且於當月25日得到歐盟27國領袖全數同意，但就在協商進入最後階段時卻再度出現卡關。依照英國法律程序，脫歐草案必須經由英國議院投票同意通過，然而下議院投票最終結果卻以202(同意)vs.432(不同意)票否決這項草案，主要原因仍然落在北愛爾蘭邊界議題。
根據英國與歐盟的協商，英國將在2019年3月29日離開歐盟並且進入21個月的過渡期，這段時間將失去歐盟會議的投票權和話語權，但仍須遵守歐盟預算、監管、法律、貿易規範。如果歐英雙方在過渡期間結束後仍未達成貿易協議，屆時會啟動「保障措施」，英國(含北愛)將留在歐盟單一關稅區，確保北愛與愛爾蘭不會存在硬邊界。
原文: “The provisions of this Protocol are therefore intended to apply only temporarily … The provisions of this Protocol shall apply unless and until they are superseded, in whole or in part, by a subsequent agreement.”
“The Union and the United Kingdom shall use their best endeavours to conclude, by 31 December 2020, an agreement which supersedes this Protocol in whole or in part.”
“Any subsequent agreement between the Union and the United Kingdom shall indicate the parts of this Protocol which it supersedes…subsequent agreement between the Union and the United Kingdom becomes applicable…this Protocol shall then, from the date of application of such subsequent agreement and in accordance with the provisions of that agreement setting out the effect of that agreement on this Protocol.”
