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ARTICLE · 01 OCTOBER 2018

Brexit: Customs & Trade

Gowling WLG
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Brexit will cause a fundamental change in the way the UK trades with the EU. The guide is intended to provide practical advice to assist businesses to start to prepare for this change

European UnionInternational Law
Ursula Johnston
Ursula Johnston
Bernardine Adkins
Bernardine Adkins
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Brexit will cause a fundamental change in the way the UK trades with the EU. The guide is intended to provide practical advice to assist businesses to start to prepare for this change.

At the time of writing, the three most likely Brexit outcomes are:

  • a 'no deal' scenario;
  • a facilitated customs arrangement (the so-called 'Chequers deal'); or
  • a negotiated free trade agreement between the UK and the EU.

A mooted and credible further alternative would be 'parking' the UK in the European Economic Area (EEA) for a number of years while a longer term bespoke arrangement is put in place.

This guide is drafted on the basis that the UK will be leaving the EU Customs Union, in line with the UK Government's current negotiating positon. Currently this will take place as of 1 April 2019 in the event of a 'no deal' and as of 1 January 2021 in the event of a negotiated withdrawal by the UK.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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