However, it added that in its view "sufficient progress has not been achieved at this time". If defeated, the MPs will be back in the House of Commons the next day to decide whether they support a no-deal Brexit.
Britain, Ireland and the European Union have said they want to avoid physical checks on the border, which was marked by military checkpoints before a 1998 peace deal ended three decades of violence in the region.
Britain is due to leave the bloc in less than three weeks, on March 29. He said the British have already said what they don't want, and now "it's up to the British to say what they want".
Merkel deflected a question on whether she was prepared to delay the Brexit deadline.
"We welcome the decision that there would be a temporary suspension of tariffs on wine and most spirits under no deal, which the WSTA called for earlier this year". And we've got to vote on it today'.
However, the "legal risk remains unchanged" if no such deal can be reached.
Tuesday's vote could also prove decisive for the Prime Minister herself.
The paper said: "MPs should hold their nerve, refuse to be panicked, reject her poor offering and vote for extra time to find an answer that is best for Britain". "We are in very perilous waters".
There will be new United Kingdom import requirements such as document checks and registration for a small number of goods such as endangered species and hazardous chemicals which are subject to worldwide agreements.
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.
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His advice suggests that many lawmakers who have opposed May's deal are unlikely to change the way they vote in Parliament later.
The credible way to end Brexit gridlock and give United Kingdom and global business much-needed certainty is with a second referendum, affirms the CEO of one of the world's largest independent financial advisory organisations.
Minutes after Cox's advice, the pound was 1.1 percent lower at $1.3014, nearly two cents down from where it was earlier. The government said this was to "ensure access" to those markets is "maintained".
"The deal that MPs voted on in January was not strong enough in making that clear and legally binding changes were needed to set that right", she said."Now this impasse can only be solved in the U.K". If "no deal" is off the table, 14 March will see British lawmakers vote for the delay of Brexit.
The clash came soon after UK Attorney-General Geoffrey Cox confirmed that the legal risk from the controversial Irish backstop "remains unchanged", leading to hard-Brexiteers from within May's own Conservative Party refusing to back the so-called "improved" divorce arrangement, leaving Britain's exit from the European Union still precariously poised ahead of the March 29 Brexit deadline.
The agreement's resounding defeat Tuesday night drew a smattering of applause in the bar, which is located down the road from the headquarters of the EU's executive European Commission. "There is no alternative".
A spokesman for European Council president Donald Tusk said: "It is hard to see what more we can do".
Brexiteers in Mrs May's party had accused her of surrendering to the European Union, and it was not clear if the assurances she agreed to would be enough to win over the 116 additional MPs she needed to turn around the crushing defeat her deal, suffered in January.
Ed Vaizey, who backed Mrs May's deal in the first meaningful vote, said: "I am going to vote for the deal". It is also far from clear whether May will survive this blow to her flagship policy, with Labour leader Jeremy Corbyn calling for a general election immediately after the vote.
The Irish backstop is an arrangement to avoid a hard border between the UK's Northern Ireland and the Irish Republic, which continues to be a member of the EU.