The UK is also expected to hold a vote to ratify the Withdrawal Agreement. To do this, MEPs must vote by a simple majority. If the agreement is adopted in Westminster, British Prime Minister Theresa May is also expected to adopt, before 29 March 2019, national laws transforming the withdrawal agreement into British law. The UK will be able to conclude trade agreements with third countries; However, the customs union would considerably limit the UK`s ability to have very different trade relations with them, particularly with regard to goods. The United Kingdom would have more room for manoeuvre to offer different conditions for trade in services and sectors such as government procurement. The draft Withdrawal Agreement protects the rights of all EU citizens present in the UK and all UK nationals staying in one of the EU-27 Member States until the end of the transition period. Citizens who fall into this category and their family members retain the existing residence and work rights they currently enjoy under EU law. They will also retain their right to health care, pensions and other social security benefits. The UK Parliament must implement two authorisation procedures before the UK can ratify the Withdrawal Agreement.
The EU`s Withdrawal Act 2018 and the Constitutional Reform and Governance Act 2010 (CRAG) pose procedural obstacles to the UK`s ability to ratify what has been negotiated. The Withdrawal Act also provides for a parliamentary process in the event that an agreement is refused by the House of Commons or if a negotiated agreement is never presented to it. On the EU side, the European Parliament also approved the ratification of the agreement on 29 January 2020 and the Council of the European Union approved the conclusion of the agreement by email on 30 January 2020.  Accordingly, the European Union also deposited its instrument of ratification of the Agreement on 30 January 2020, thus concluding the Agreement and brought it into force on the date of the Withdrawal of the United Kingdom from the Union, on 31 January 2020, at 11 p.m GMT. 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 Agreement on the Future Relationship, goods exported from the UK to the EU and vice versa after the end of the transition will be subject to VAT and customs formalities. . .