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<p>The agreed Protocol on Ireland/Northern Ireland, in the Withdrawal Agreement, guarantees
that even in the event that the UK’s future relationship with the EU is not in place
by the end of the Implementation Period, there will be no hard border between Northern
Ireland and Ireland. The Withdrawal Agreement provides for a single customs territory
between the UK and the EU. This ensures that Northern Ireland remains in the same
customs territory as Great Britain, while meeting our commitments to the people of
Northern Ireland to ensure no hard border on the island of Ireland. Both sides have
been clear that the backstop is an insurance policy which we do not expect to use,
and if needed, is explicitly temporary.</p><p>The Political Declaration is clear that
there will be an economic partnership between the UK and the EU with no tariffs or
quotas, with ambitious customs arrangements that build and improve on the Withdrawal
Agreement. In building and improving on the arrangements in the Withdrawal Agreement,
the Political Declaration is clear that the UK and EU will act in line with the objectives
and principles of the agreement, including the development of an independent UK trade
policy beyond the economic partnership with the EU.</p><p>Preparatory organisational
work for the formal negotiations on the future relationship will begin as soon as
the Withdrawal Agreement is concluded, and before the UK leaves the EU, focusing on
key issues such as the development of alternative arrangements for ensuring the absence
of a hard border between Northern Ireland and Ireland on a permanent footing.</p><p>
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