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The Taxation (Cross-Border Trade) Act enables the UK to put in place a UK trade preferences scheme for developing countries when we leave the EU. This will provide the same level of access as the current EU trade preference scheme, granting duty-free, quota-free access to Least Developed Countries, including Vanuatu.
On 14 March 2019, the UK-Pacific States Economic Partnership Agreement (UK EPA) was signed, providing continuity for businesses, exporters and consumers as the UK prepares to leave the EU. The current parties to the UK EPA are the UK, Fiji and Papua New Guinea.
As Vanuatu has not signed the EU-Pacific States EPA it is not party to the transitioned UK EPA, although it is eligible to apply to accede in the future.