A narrow majority of British voters decided to leave the European Union in a referendum in June 2016. The complexity of Northern Ireland`s single status hampered efforts to conclude the divorce. As a member of the EU, the UK is part of its customs union and internal market. After Brexit, it will leave both – the status of the Irish border at a customs border with related controls and controls. To avoid this result, given its negative practical and psychological effects, EU leaders and then-Prime Minister Theresa May agreed on a “backstop” provision. Until alternative mechanisms are put in place, the UK will have to remain in a customs union with the EU and Northern Ireland to respect the rules of the internal market for goods.3 The backstop has proved unpopular domestically and has contributed to Parliament rejecting May`s deal three times. The Democratic Unionist Party of Northern Ireland (DUP), whose 10 MPs backed May`s Conservative minority government, has refused special status for the region. Hardline Brexiteers feared that the country would remain indefinitely bound by EU rules and would not be able to negotiate free trade agreements. In line with the UK`s implementation plan (July 2020), a control system for goods entering From Great Britain into Northern Ireland requires three types of electronic documents, as described in an eleven-page document. [97] The British government has stated that Brexit will not mean a return of the hard border. [17] According to Theresa May, then British Prime Minister, and in 2016, the Irish Taoiseach Enda Kenny, this regime should be maintained after the withdrawal of the United Kingdom from the EU. [18] 1 Since the publication of the results of the 2016 Brexit referendum and the British government in negotiations with the EU for withdrawal from the European Union, the issue of the border between Northern Ireland and Great Britain and the Republic of Ireland has proven to be the main source of conflict against London and the EU negotiating teams. More than three years after the referendum and while Theresa May`s government had promised to find solutions to keep the Irish border as transparent and invisible as before Brexit, the backstop contained in the draft agreement concluded in 2018 between London and Michel Barnier`s team is at this stage only a trick to postpone the problem of the Irish border.

It has not provided a solution due to the lack of political support.1 The purpose of this paper is to analyse the reasons that may be responsible for such a complex and complex situation. . . .