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<p>The Taxation (Cross-Border Trade) Act 2018 enables the UK to put in place a trade
preferences scheme for developing countries that maintains the same level of access
as the EU's Generalised Scheme of Preferences. The UK trade preference scheme will
grant duty-free, quota-free access to Least Developed Countries, including Djibouti,
upholding a target in the UN’s Sustainable Development Goals.</p><p>The UK has signed
an Economic Partnership Agreement with Eastern and Southern Africa States (ESA). As
Djibouti has not signed the ESA-EU EPA it is not party to the transitioned UK EPA
although it is eligible to accede in the future.</p>
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