Mr Johnson is attempting to push through the Internal Market Bill, which the Government has said would breach worldwide law, as ministers insist it is a "safety net" if no trade deal is agreed with Brussels before the conclusion of the Brexit transition period at the end of the year.
The Tory MP for Torridge and West Devon said tariffs and customs procedures on certain goods entering Northern Ireland from Great Britain were an "unpalatable but inescapable" feature of the original agreement.
"The EU hasn't taken that particular revolver off the table", Johnson told MPs.
The EU document, which was seen by Reuters and is out for consultation among EU states since Monday, said access would start on January 1, 2021 and expire on June 30, 2022.
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Johnson's move has dynamited he dwindling trust between Britain and the European Union as they try to negotiate a new trading relationship.
The U.K. formally left the bloc on January 31, but existing trade rules remain in effect until the end of this year under a transition created to provide time to negotiate a long-term trade agreement.
Johnson's first hurdle will come late Monday night local time when lawmakers vote on an amendment supported by the main opposition Labour Party. Johnson will then face a bigger obstacle in the House of Lords, where Tory grandees including former leader Michael Howard have denounced the legislation and could delay its progress.
Cox's intervention came ahead of MPs debating the Bill, which returns to the Commons today for a second reading amid growing criticism that breaching worldwide law would undermine "the standing and reputation of Britain in the world".
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"The government seeks to do so [break an worldwide treaty] by the extraordinary pretense that breaking global law is necessary to "save the Good Friday agreement", which has given us peace in Northern Ireland for more than two decades and utterly changed the relationship between the United Kingdom and its nearest neighbor, the Republic of Ireland". "We have a duty to uphold the rule of law".
Rehman Chishti, the prime minister's special envoy on freedom of religion and belief, has resigned in protest at the Internal Market Bill and its implications for the backstop. But Mr Johnson's spokesman said the Bill would "create a legal safety net" that would "protect the integrity of the UK's internal market". "They are an insurance policy, and if we reach agreement with our European friends - which I still believe is possible - they will never be invoked".
Johnson temporarily halted the deadlock by sealing a divorce deal with Brussels late past year, which he used to win a thumping 80-seat victory in a December general election. They also said he had failed to live up to his claims that he had provided protection against the exact issues on the Irish border he is now seeking to fix.
"How are we going to strike trade deals with other countries in the future if they think they can't trust our word". "The breaking of the law ultimately leads to very long-term and permanent damage to this country's reputation".
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