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Home / De-Voil /Part V17 Customs duties /Division V17.1 Commentary /Introduction to customs duties / V17.103 Reciprocal arrangements with third countries
Commentary

V17.103 Reciprocal arrangements with third countries

Part V17 Customs duties

The UK, as an independent trading nation, may now conclude trade agreements with other countries. At the time of writing (December 2021), the UK had signed trade deals and agreements in principle with 69 countries, for example with Japan in October 2020, formerly known as the UK-Japan Comprehensive Economic Partnership Agreement. Prior to the UK leaving the EU, it was bound by EU rules under which the EU was entitled, on behalf of member states, to conclude, with a third state, a union of states, or an international organisation, agreements establishing an association involving reciprocal rights and obligations, common action and special procedures1.

As a result of the UK-Japan trade agreement UK businesses benefit from tariff-free trade on 99% of exports to Japan. In particular, food and drink producers

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