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B. Tariffs
22.
The economic partnership should through a Free Trade Agreement
ensure no tariffs, fees,
charges or quantitative restrictions across all sectors
with appropriate and modern
accompanying rules of origin, and with ambitious customs arrangements that are in line with
the Parties' objectives and principles above.
C. Regulatory aspects
23.
While preserving regulatory autonomy, the Parties will put in place provisions to promote
regulatory approaches that are transparent,
efficient, promote avoidance of unnecessary
barriers to trade in goods and are compatible to the extent possible. Disciplines on technical
barriers to trade (TBT) and sanitary and phytosanitary measures (SPS) should build on and
go beyond the respective WTO agreements. Specifically, the TBT disciplines should set out
common principles in the fields of standardisation,
technical regulations, conformity
assessment, accreditation, market surveillance, metrology and labelling. The Parties should
treat one another as single entities as regards SPS measures,
including for certification
purposes, and recognise regionalisation on the basis of appropriate epidemiological
information provided by the exporting party. The Parties will also explore the possibility of
cooperation of United Kingdom authorities with Union agencies such as the European
Medicines Agency (EMA), the European Chemicals Agency (ECHA),
and the European
Aviation Safety Agency (EASA).
D. Customs
24.
The Parties will put in place ambitious customs arrangements,
in pursuit of their overall
objectives. In doing so, the Parties envisage making use of all available facilitative
arrangements
and technologies, in full respect of their legal orders and ensuring that customs
authorities are able to protect the Parties' respective financial interests and enforce public
policies. To
this end, they intend to consider mutual recognition of trusted traders'
programmes, administrative cooperation in customs and value added tax (VAT) matters and
mutual assistance, including for the recovery of claims related to taxes and duties, and
through the exchange of information to combat customs and
VAT fraud and other illegal
activity.
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