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<p>As set out in the White Paper the UK proposes a UK-EU free trade area for goods,
to ensure continued frictionless access at the border to each other’s markets, with
no tariffs, underpinned by an upfront commitment to a common rulebook on goods, including
agri-food and a Facilitated Customs Arrangement to avoid customs checks and controls
at our borders.</p><p>However, in the unlikely event of a no deal scenario, trade
with the EU will be on non-preferential, WTO terms. This means that most favoured
nation (MFN) tariffs would apply to consignments between the UK and EU.</p><p>The
EU MFN rates are set out in the EU's Common Customs Tariff (CCT). The EU may change
these rates between now and March 2019, but this provides an indication.</p><p>The
UK will apply its MFN rates to goods imported into the UK from the EU. The government
will determine and publish these new UK duty rates before we leave the EU. They may
be different from the rates in the EU’s CCT.</p><p> </p>
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