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.
Such facilitative arrangements and technologies will also be considered in alternative arrangements for ensuring the absence of a hard border on the island of Ireland.
Source: eur-lex.europa.eu
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