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The Withdrawal Agreement will contain a specific commitment to a UK-wide customs arrangement by way of a legal article, but that commitment will say that a formal EU-UK customs union will require a separate agreement.
However, the EU, and the Irish Government still insist that a Northern Ireland-specific backstop remains in place, even if a separate UK-wide customs arrangement is negotiated.
London has long sought a UK-wide customs arrangement as a way to avoid customs checks on both the Irish land border and along the Irish Sea.
Re-worked elements of the draft Withdrawal Treaty have been seen by RTÉ News.
They appear to be in conflict with Mrs May’s demand that the Withdrawal Agreement contain a UK-wide customs backstop that is "legally-binding" and temporary, and her position that a Northern Ireland-specific backstop remains "unacceptable".
It is not clear that London will be content with a legal "commitment" to arrange a UK-wide customs backstop if it has to be negotiated as a stand-alone agreement that sits outside the Withdrawal Agreement.
Yesterday in the House of Commons, Mrs May outlined four steps that the UK was demanding in order for an agreement to be reached, including "the commitment to a temporary UK-EU joint customs territory legally binding, so the Northern Ireland only proposal is no longer needed".
RTÉ News understands that the promise of a UK-wide customs backstop will feature prominently near the top of a re-drafted Withdrawal Agreement, and that previous references to Northern Ireland being part of the EU's "customs territory" will be dropped.
Northern Ireland will be referred to in more oblique terms further down the text, according to a draft.
However, the text will say that in the event of the Northern-Ireland specific backstop coming into effect, a separate annexe will set out how that would work.
That annexe will refer to the EU's Union Customs Code (UCC) applying in Northern Ireland, according to a draft text. [...]