(b) all of these remedies and procedures, which are provided from time to time in or as part of the withdrawal agreement, during the transitional period, the United Kingdom and the EU-27 will endeavour to conclude the agreement that will confirm their trade relations after the end of the transition period. On the basis of the revised political declaration, the EU and the United Kingdom appear to be aiming for a comprehensive but “classic” free trade agreement for goods, services and investment. The political statement is thin in detail, but trade in goods will be based on a free trade agreement that will at least guarantee that there will be no tariffs or quotas, as well as some degree of regulatory alignment with the EU. However, as a result of the free trade agreement, customs controls are required, requiring each party to prove that the goods originate from their respective customs territory, in order to obtain duty-free treatment. This means that the UK and the EU-27 must now agree on detailed rules of origin. This is probably a complex and tedious process. At least companies need to think about the rules of origin they want for different products and start putting pressure on them as soon as the UK and eu start negotiating the new free trade agreement. It is encouraging to note that the scope of the future trade regime appears to encompass services, including financial services and investment (although the agreement is in turn very detailed) and that it provides assurance that the agreement on future relations will offer a liberalisation of trade in services well beyond the obligations of the United Kingdom and the WTO. Since March, the EU and the UK have continued regular negotiations despite the difficulties associated with the COVID 19 pandemic. The EU is conducting its negotiations on the basis of the mutually agreed political declaration. However, significant differences have not yet been resolved in some areas. These differences include fair competition, horizontal management of each agreement and fisheries. EU and UK negotiators Michel Barnier and David Frost and their teams have recently stepped up their negotiations.