On October 17, 2019, the United Kingdom (UK) and the European Union (EU) came to an agreement on Brexit.  Included in the agreement are the following:

• Northern Ireland will stay aligned with the EU’s Single Market rules and will operate as part of the EU customs zone while formally remaining part of the UK;
• Customs duties will not be assessed on goods moving from the UK to Northern Ireland unless they will be moving to Ireland and thus entering the EU;
• The future relationship between the UK and the EU will be modeled around a Free Trade Agreement, with a goal of no tariffs or quotas between the two parties.

The agreement is pending ratification by UK’s Parliament in a vote on Saturday, October 19, 2019.  Under the UK’s “Benn Act,” if Parliament does not ratify the agreement on Saturday, they are required to either request a 3 month extension with the EU to come to a deal or agree to proceed with a no deal Brexit.

The text of the agreement can be found here:

https://ec.europa.eu/commission/sites/beta-political/files/revised_withdrawal_agreement_including_protocol_on_ireland_and_nothern_ireland.pdf

The text of the “Benn Act” can be found here:

https://services.parliament.uk/Bills/2017-19/europeanunionwithdrawalno6.html

The Political Declaration Setting out the Framework for the Future Relationship Between the European Union and the United Kingdom can be found here:

https://ec.europa.eu/commission/sites/beta-political/files/revised_political_declaration.pdf

The EU’s frequently asked questions page on Brexit can be found here:

https://ec.europa.eu/commission/presscorner/detail/en/QANDA_19_6122