Encantado “We have agreed on an orderly exit and on the framework for future relations,” Michel Barnier, the EU`s chief negotiator, told reporters in Brussels. The current EU VAT regime applies to goods dispatched or transported from the UK to an EU Member State or vice versa where the dispatch or transport started before the end of the transitional period and subsequently ended. 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 excised products from the UK to the EU are subject to customs formalities before they can be moved within the EU. To meet these requirements, the United Kingdom may have access to relevant networks and databases. Some EU food and agriculture rules continue to apply to INs during the backstop phase. It is necessary to extend existing controls on animals and animal products moving from the UK to the UI. The political declaration states that provisions on the elimination of sanitary and phytosanitary barriers to trade (animal and phytosanitary health) should be adopted and “based on WTO agreements and going beyond”.
http://emaevents.co.uk/blog/family-fun-day?unapproved=4851 In the following months, the British Parliament refused to ratify the agreement three times.  In July 2019, Boris Johnson became Prime Minister of the United Kingdom and Chairman of the Conservative Party.