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<p>The Government has agreed in principle the terms of the UK’s smooth and orderly
exit from the EU, as set out in the Withdrawal Agreement. It includes a time-limited
Implementation Period that provides a bridge to the future relationship, allowing
businesses to continue trading as now until the end of 2020.</p><p><strong> </strong></p><p>Articles
47-50 provide an agreed high level text on how goods and customs procedures will be
treated during this period. Goods in transit to or from the UK to the EU will retain
their Union status and will be subject to existing declaration principles contained
in the Union Customs Code (UCC). Additionally, UCC rules will be applied to non-union
goods placed in temporary storage or special procedures in the UK and before separation
for up to one year after the end of the Implementation Period, allowing trade time
to discharge goods to a final customs procedure.</p><p> </p><p>The draft Political
Declaration on the future UK-EU relationship sets out a plan for a free trade area
for goods, with no tariffs and no quotas, combining deep regulatory and customs cooperation
and underpinned by provisions ensuring open and fair competition.</p><p><strong> </strong></p>
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