After becoming Prime Minister on 24 July 2019, Boris Johnson tried to eliminate the backstop. this was rejected by the EU, which wanted a legally operational solution.  After Johnson`s chief negotiator, David Frost, met with EU officials on 28 August, the two sides agreed to meet twice a week.  On 13 November 2018, the EU decided that “decisive progress” had been made in the Brexit negotiations, and on 14 November the European Commission and the UK Government published a draft withdrawal agreement, as well as three protocols (at the border between Ireland and Northern Ireland, the UK`s base sovereign territories in Cyprus and Gibraltar) and nine annexes. The text of the negotiated withdrawal agreement and the political declaration on the framework for future EU-UK relations were approved by EU heads of state and government at a specially convened European Council on 25 November 2018. Financial liquidation is not a fixed amount, but an agreed method for calculating the cost of these commitments. The methodology is based on principles based, among other things, on the fact that no Member State should pay more or less because of the UK`s withdrawal. Many Conservatives and DUP members supporting Brexit continued to oppose the no-deadline backstop, fearing it would indefinitely link the UK to many EU rules, although the DUP said in January 2019 that it was open to the idea of a temporary backstop.  The EU (particularly the Irish Government) considers that a time-limited guarantee has no value, not least because of scepticism about the short-term provision of “alternative agreements”.  On 14 November 2018, after a five-hour cabinet meeting, Prime Minister May announced that his cabinet had approved a draft withdrawal agreement with the EU.    On the same day, the Government issued an opinion on the agreement on the withdrawal of the United Kingdom from Great Britain and Northern Ireland from the European Union and stated that negotiations on future relations between the United Kingdom and the EU were under way and that the (binding) withdrawal agreement would not be signed without a (non-binding) political declaration on future relations. , “on the basis that nothing is agreed until everything is agreed.”  On 17 October 2019, EU Heads of State and Government Boris Johnson agreed on a revised withdrawal agreement, which replaced the backstop with a new protocol.   In essence, this project would de facto keep Northern Ireland in the EU customs union and in the internal goods market (including the introduction of EU VAT), while allowing Britain to deviate.
In December 2019, Labour announced that it had received an HM Treasury Paper with the Freedom of Information Act 2000, which appears to show that the Prime Minister`s draft agreement would require certain types of two-way customs checks between Britain and Northern Ireland.  A3: It all depends on who you ask.