Tariffs would be payable on goods imported from the European Union via Northern Ireland into the rest of the UK. However, it added that in its view "sufficient progress has not been achieved at this time".
British parliament will vote whether the country needs more time for an orderly exit.
"In a hard Brexit scenario, Irish beef exports to the United Kingdom would now face tariffs that will undermine the viability of trade and is also being presented with a very restrictive import quota regime".
They agreed to a backstop: an insurance policy to maintain an open border unless and until another solution is found. Both hard-core Brexit backers, who think the deal doesn't go far enough to sever ties, and strong supporters of the European Union, who hope for a close relationship after the breakup if Brexit isn't canceled, contributed to the lopsided 391- 242 in the House of Commons.
It is nearly certain that an unchanged withdrawal agreement would be defeated in the Commons, with a large eurosceptic faction of the Conservative party itself and the Demo¬cratic Unionist Party, which props up May's minority government, all set to say nay.
Britain is due to leave the bloc in less than three weeks, on March 29.
David Henig, at the European Centre for International Political Economy, a think-tank, described the separate treatment of Northern Ireland as a clear breach of WTO rules that would be hard to overlook, given the supply chains criss-crossing the border, he said. The value of the pound, which had risen last night after May declared she had reached a new deal with Juncker, fell sharply again after the publication of Cox's advice.
"We really want to be over with it now".
Carmakers will also be hit as the government said that it'll retain "a number of tariffs on finished vehicles in order to support the automotive sector and in light of broader challenging market conditions".
The EU, meanwhile, is frustrated at what it sees as the inability of Britain's weak and divided government to lay out a clear vision for Brexit - and because May is seeking changes to an agreement she helped negotiate.
Merkel deflected a question on whether she was prepared to delay the Brexit deadline.
Their group of lawyers will meet to analyse whether they think Britain can exit the backstop or not. And we've got to vote on it today'.
Remain-backing Tory MP Sam Gyimah said he could not vote for the PM's deal.
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Political leaders around Europe reacted with disappointment to last night's vote.
If MPs reject no-deal - as most Westminster observers expect - a third vote will follow on Thursday on whether to authorise May to request an extension of the two-year Article 50 negotiation process.
However, this concession from the European Union failed to impress parliament as the new type of backstop had no clear end date and can not be ended unilaterally by the parties.
The House of Commons is scheduled to decide tomorrow whether to approve the withdrawal agreement although it was voted down in January.
It wrote: "The best-case scenario for the Government is that Geoffrey Cox QC, the Attorney General, is in a position to reverse the opinion he gave in January that the backstop could, in theory, be permanent".
In the staunchly pro-Brexit port of Dover in southern England, retiree Mary Simpson said she felt that her voice as a "leave" voter had not been heard.
The DUP s support is crucial if the deal is to pass the House of Commons.
A small group of British citizens who oppose Brexit were in an Irish pub in Belgium's capital when they watched a vote on their country's future.
Minutes after Cox's advice, the pound was 1.1 percent lower at $1.3014, nearly two cents down from where it was earlier.
Several newspapers urged MPs to back the Prime Minister's Brexit deal on Tuesday after her trip to Brussels for last-minute negotiations. "Now this impasse can only be solved in the U.K".
First, a new vote on whether to leave with no deal - which is hugely unpopular with MPs.
German EU affairs minister Michael Roth, called it "a far-reaching compromise".