This Practice Note provides practical guidance on the commitments on trade in financial services made by the UK and India under the UK and India Comprehensive Economic and Trade Agreement (UK-India CETA). As such, it provides guidance on National Treatment, Most Favoured Nation (MFN)), market access, specific commitments by each party and transparency. Introduction The parties to the UK-India CETA made commitments on a number of trade issues, such as trade in goods, services, trade remedies, sanitary and phytosanitary measures and technical barriers to trade. The parties made specific commitments on trade in services in general. For guidance hereon, see Practice Note: Trade in services under the UK-India CETA. However, these commitments do not apply to trade in financial services. Instead, the parties to the UK-India CETA made very specific commitments on trade in financial services under chapter 9 of the UK-India CETA. Which financial services are covered by the UK-India CETA The UK-India CETA defines financial services as any service of a financial nature offered by a financial service supplier

This Practice Note provides practical guidance on the commitments on trade in financial services made by Australia and the UK under the Aus-UK Free Trade Agreement (FTA). As such, it provides guidance on national treatment, most favoured nation (MFN), market access, specific commitments by the Parties, non-conforming measures and exceptions. Introduction The Parties to the Aus-UK FTA made commitments on a number of trade issues, such as trade in goods, services, trade remedies, sanitary and phytosanitary measures and technical barriers to trade. The Parties made specific commitments on trade in services in general. For guidance hereon, see Practice Note: Trade in services in the Aus-UK FTA. However, these commitments do not apply to trade in financial services. Instead, the Parties to the Aus-UK FTA made very specific commitments on trade in financial services under chapter 9 of the Aus-UK FTA. Which financial services are covered by the Aus-UK FTA? The Aus-UK FTA defines financial services as either insurance and insurance-related services and banking and other financial services. These are defined as follows:

This Practice Note provides practical guidance on the commitments on trade in financial services made by Member States to the Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP). As such it provides guidance on National Treatment, Most Favoured Nation (MFN)), market access, specific commitments by Member States, non-conforming measure and exceptions. Introduction The Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) regulates a number of trade related aspects for the participating Member States. One such aspect is trade in services, where the approach has been that all services are liberalised except those which each Member State expressly excluded from liberalisation due to specified non-conforming measures. For guidance hereon, see Practice Note: Trade in services under the Comprehensive and Progressive Trans-Pacific Partnership Agreement. Chapter 10 of the CPTPP, which regulates the trade in services, does not apply to financial services. Chapter 11 of the CPTPP specifically regulates trade in financial services. Scope of financial services The commitments made in financial services under Chapter 11 apply to measures adopted or maintained

This Practice Note provides practical guidance on the United Kingdom Internal Market Act. The guidance covers the principles governing access to all parts of the UK market for goods, services and professional qualifications in the UK’s internal market. It also covers the monitoring of the UK internal market as well as trading with Northern Ireland, financial assistance and subsidy control. Introduction Following the UK’s departure from the EU on 31 January 2020, the government made a ‘market access commitment’ to ensure that the free flow of goods and services are guaranteed throughout all parts of the UK (Internal Market). The ‘market access commitment’ is embodied in the United Kingdom Internal Market Act 2020 (UKIMA 2020). Its objective is to ensure that the UK maintains a coherent internal market by enshrining the principles of mutual recognition and non-discrimination in law. The ‘market access commitment’ covers goods, services and professional qualifications, as they have been codified in the UKIMA 2020 in the form of the market access principles of mutual recognition and

This Practice Note provides practical guidance on trade in goods under the Australia and UK Free Trade Agreement (Aus-UK FTA). As such, it provides guidance on the treatment of goods of from the other party as well as the tariff commitments of the parties. Introduction The Aus-UK FTA covers not only trade in goods, but also trade in services, investment, intellectual property, government procurement as well as a host of chapters dealing with issues such as the environment, gender equality and development. This Practice Note specifically deals with trade in goods. The Aus-UK FTA includes all goods that are contained in each party’s schedule of tariff commitments. The Aus-UK FTA contain numerous provisions relating to the treatment of goods when traded under the Aus-UK FTA of which the following is most relevant: • national treatment • classification of goods • treatment of customs duties • goods re-entered after repair or alteration • application of non-tariff measures and consultations thereon • import and export restrictions • import licensing • administrative fees and formalities • export

This Practice Note provides practical guidance on trade in goods under the UK and Eastern and Southern Africa States (ESA) Economic Partnership Agreement (UK-ESA EPA). As such, it provides guidance on the treatment of goods from the other party as well as the tariff commitments of the parties. Introduction The UK-ESA EPA covers mostly trade in goods but also trade related aspects of fisheries. It also covers matters such as trade remedies, cooperation and areas for future cooperation. The ESA states currently include: • Madagascar • Mauritius • Seychelles, and • Zimbabwe Comoros and Zambia would also be covered by the UK-ESA EPA as they have signed it, but both countries still need to bring the UK-ESA EPA into effect before it would have application. This Practice Note deals with trade in goods. The UK-ESA EPA contains numerous provisions relating to the treatment of goods when traded under the UK-ESA EPA which the following is most relevant: • customs duties • rules of origin • more favourable treatment resulting from free trade agreements • the

Introduction to the UK-EU Trade and Cooperation Agreement This Practice Note provides an overview of the main aspects of the UK-EU Trade and Cooperation Agreement (TCA) that are relevant to trade in goods between the UK and the EU. It addresses customs duties, export duties and other charges. This Practice Note also provides an overview of the preferential rules of origin applicable between the UK and the EU. It further addresses import and export restrictions, import and export licensing, customs valuation, trade remedies and tariff rate quotas. It touches on sanitary and phytosanitary measures, technical barriers to trade and customs and trade facilitation. On 24 December 2020, the UK and EU negotiators reached an agreement on the UK and EU’s future relationship. The UK–EU Trade and Cooperation Agreement (the UK-EU TCA) is a comprehensive agreement dealing with numerous aspects related to the UK’s decision to leave the EU’s internal market (Brexit). As a result, the agreement does not only cover trade in goods and services. It also addresses numerous other

This Practice Note provides practical guidance on trade in goods under the United Kingdom and India Comprehensive Economic and Trade Agreement (UK-India CETA). As such, it provides guidance on the treatment of goods of from the other party as well as the tariff commitments of the parties. Introduction On 24 July 2025, the UK and India signed the UK-India CETA. The parties started negotiations in January 2022. The UK-India CETA covers, among other topics: • trade in goods • trade in services (with specific chapters on financial services, temporary movement of natural person and telecommunications) • rules of origin • trade remedies • sanitary and phytosanitary measures, and • technical barriers to trade In terms of trade in goods, the UK-India CETA contain important provisions on: • National treatment • Classification of goods • Treatment of customs duties • Modification of concessions • Administrative fees and formalities • Temporary admission • Customs valuation • Import and export restrictions • Import licensing • Agricultural safeguards • Goods re-entered after repair or alteration, and • Non-tariff measures National

This Practice Note provides practical guidance on trade in goods under the UK and Japan’s Comprehensive Economic Partnership Agreement (UK-Japan CEPA). As such, it provides guidance on the treatment of goods from the other party as well as the tariff commitments of the parties. Introduction The UK-Japan CEPA covers trade in goods between Great Britain and Northern Ireland and Japan. It also covers topics related to trade in goods such as rules of origin, trade remedies, sanitary and phytosanitary (SPS) measures and technical barriers to trade (TBT). It further covers trade in services. This Practice Note only deals with trade in goods under the UK-Japan CEPA. The UK-Japan CEPA came into effect on 1 January 2021. Reduction or elimination of customs duties The parties commit to reducing or eliminating customs duties on all goods. For purposes hereof customs duties include any duty or charge of any kind imposed on or in connection with the importation of a good. This includes any form of surtax or surcharge imposed on or in connection with

This Practice Note provides practical guidance on trade in goods under the UK and Southern African Customs Union Member States and Mozambique Economic Partnership Agreement (UK-SACUM EPA). As such, it provides guidance on the treatment of goods from the other party as well as the tariff commitments of the parties. Introduction The UK-SACUM EPA covers trade in goods but also a host of other topics related to trade in goods, such as trade remedies, customs and trade facilitation, technical barriers to trade sanitary and phytosanitary measures and agriculture. It further covers subjects such as trade in services and investment, intellectual property and dispute avoidance and settlement. This Practice Note deals with trade in goods. The UK-SACUM EPA contains numerous provisions relating to the treatment of goods when traded under the UK-SACUM EPA of which the following is the most relevant: • establishment of a free trade area • treatment of customs duties • export duties or taxes • fees and charges, and • more favourable treatment resulting from free trade agreements The

This Practice Note provides practical guidance on the movement of goods between the UK, Northern Ireland and the Republic of Ireland (as well as other EU Member States). It also provides guidance when goods are at risk of entering the EU and how businesses may apply to obtain approval to move goods into Northern Ireland. Introduction When the United Kingdom (UK) was negotiating its withdrawal from the European Union (EU) (Brexit) both the UK and the EU agreed that it was vital to protect the 1998 Northern Ireland peace deal (the Good Friday Agreement). The difficulty lay in coming up with a suitable solution to the fact that the Republic of Ireland would remain in the EU’s internal market, while Northern Ireland would exit the EU with the UK. The first solution was that the UK, including Northern Ireland, would remain in the EU’s customs union until such time as a solution could be found. Both the UK and Northern Ireland would also be subject to the EU’s regulations in respect of goods. This was

This Practice Note provides practical guidance on the commitments undertaken in the Australia United Kingdom Free Trade Agreement (Aus-UK FTA). It provides guidance on the professional services within the scope of the commitments, the objectives of the commitments, the extent of the commitments as well as the working group and Legal Services Regulatory Dialogue. Introduction The Aus-UK FTA entered into force on 31 May 2023. It provides more preferential access than the Most Favoured Nation treatment under which trade occurred prior to the Aus-UK FTA. For guidance on MFN treatment, see Practice Note: An introduction to the basic principles of trade. The Aus-UK FTA covers not only trade in goods, but also trade in services, investment, intellectual property, government procurement as well as a host of chapters dealing with issues such as the environment, gender equality and development. This Practice Note specifically deals with trade in professional services. For guidance on trade in services in general, see Practice Note: Trade in services in the Aus-UK FTA. Which professional services are covered