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<p>In assessing the options for the UK's future outside the Customs Union, the Government
will be guided by what delivers the greatest economic advantage to the UK, and by
three strategic objectives:</p><ul><li><p>ensuring UK-EU trade is as frictionless
as possible;</p></li><li><p>avoiding a hard border between Ireland and Northern Ireland;</p></li><li><p>establishing
an independent trade policy.</p></li></ul><p><strong> </strong></p><p>The Government
is undertaking a wide range of ongoing analysis in support of our EU exit negotiations
and preparations. Our future partnership paper reflects the deep engagement the Government
has sought from external parties with expertise on each policy area.</p><p><strong>
</strong></p><p>An Impact Assessment is a specific document, which often accompanies
a major bill or regulation to illustrate the effects of the changes. We will, of course,
continue to publish Impact Assessments to accompany legislation, where appropriate.</p><p>
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