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<p>The agreed Protocol guarantees that even in the unlikely event that the UK’s future
relationship with the EU is not in place by the end of the implementation period,
the UK will have a sovereign choice whether to bring into effect a temporary single
UK-EU customs territory or to extend the implementation period for a short period
of time until the new economic relationship is in place.</p><p>The single customs
territory option replaces the EU’s proposal for a Northern Ireland-only customs ‘backstop
to the backstop’ with a UK-wide solution. It would guarantee no tariffs, quotas or
rules of origin between Northern Ireland and the rest of the UK, or between the UK
and the EU. As such, the agreed position safeguards the economic and constitutional
integrity of the United Kingdom and ensures people and businesses that rely on an
open border between the Northern Ireland and Ireland can continue living their lives
and operating as they do now.</p><p>Both the UK and the EU are committed to developing
alternative arrangements to replace the backstop.The Political Declaration is clear
that this includes looking at how facilitative arrangements and technologies can avoid
a hard border. The UK and EU are legally obliged to use their best endeavours to conclude
such an agreement by 31 December 2020.</p><p> </p>
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