Monday 24 July 2017

Leaving the Customs Union (part 4) - A Comprehensive Customs agreement



It is perhaps surprising that so much attention has been given to the Single Market, yet so little attention has been paid to the EU Customs Union. Particularly as leaving the EU Customs Union has potentially greater impacts on UK trade than leaving the Single Market.

In my previous posts, I looked at how leaving the Customs Union results in:
In this post, I will look at need for a comprehensive customs agreement to mitigate the impact of a new customs border.

What agreements are needed ?

The UK will need to continue a number of European agreements / arrangements as a third country outside the EU. I've listed those I know of to date below:
  • Common Transit Convention The EFTA states, EU-28, Turkey, Macedonia & Serbia are signatories to this convention, which allows the movement of goods though these states with customs formalities (payment of duties and VAT) suspended until the goods either reach their destination or are exported outside the territories of the signatories, avoiding stops / checks at every frontier crossed en-route. Note that UK will remain a signatory to TIR (Transports Internationaux Routiers, International Road Transport), a United Nations Economic Commission for Europe (UNECE) initiative pre-dating the EU, covering over 50 countries (including the EU-28) which also allows transit with suspension of customs formalities. TIR cannot be used for movements within the EU, but is used for movements involving third countries and the EU
  • Road Haulage Under the current EU Community Licensing scheme, truck drivers are licensed to drive throughout Europe without the need for permits at every border. The Road Haulage Association (RHA) have proposed a Land Transport Agreement to allow continued unfettered international road haulage for licenced UK and EU operators. The proposal excludes cabotage as the RHA does not believe the EU will allow UK haulage operators to compete for domestic haulage business within EU member states.
  • Continued Customs Co-operation will be a crucial element of maintaining trade.
There are other areas where agreements could minimise the impact of introducing customs formalities, especially for the Irish border & SME's, including :
  • Expand the AEO scheme to a trusted trader scheme and extend the benefits to SMEs, combined with common technology for identification and reserved/fast-track lanes at customs borders.
  • Agreement between HMRC and EU tax authorities to continue current arrangements to collect VAT and excise away form the border and reconcile in arrears. Potentially, continue to allow VAT registered companies to trade with vat registered counterparts on other side of border without need for VAT payment and subsequent refund.
  • Special origin status for certified trusted traders each side of the Irish border where goods are of origin within either of the UK/RoI jurisdictions. Allow fast-track of these consignments across the border and avoid Rules of Origin paperwork.
  • Special transit status for freight movements within the island of Ireland.
Staying in the Customs Union ?

There has also been much discussion of the UK remaining in the customs union in order to avoid the impact of a new customs border. But is this realistic? Peter Holmes (University of Sussex) argues that Article 28 of the Treaty of the Functioning of the European Union means the EU customs union is the same as the EU itself in terms of the definition of membership. Countries like Turkey, San Marino and Andorra have customs union agreements with the EU, but they are not in the EU's customs union.

Holmes also points out that to remove a customs border requires more than just the adoption of the EU's Common External Tariff: “Any customs union agreement with the EU would firstly have to be totally comprehensive to avoid the need for customs checks. The UK would have to follow all EU trade policies, at the WTO, in bilateral deals and in anti-dumping.” The UK would have no independent trade policy.

Clearly, this would not be a suitable long term arrangement. But, as discussed in my previous post, we might need an interim Customs Union arrangement to provide time for implementation of Technology, IT, Infrastructure and Trade Facilitation measures to mitigate the impact of customs formalities – March 2019 is not far away for such a significant logistical challenge.

This would also be dependent on EU agreement – we cannot simply shadow the EU's trade policy and demand the EU suspend customs formalities and rules of origin (as at least one commentator has suggested). Essentially the EU would be trusting the UK to maintain its customs border in line with EU policy. The EU would likely demand continued oversight via OLAF (EU's anti-fraud body) and European Court of Auditors (ECA) and may also demand we continue to send the bulk of import duty collected to Brussels. Any interim customs union arrangement should be strictly limited to the minimum time possible.

Does EFTA EEA help with customs ?

While many promote the benefits of EFTA EEA, this option does not remove the need for routine custom controls & formalities:
  • EFTA's EEA Factsheet on Free Movement of Goods: “..whereas in the EU Customs Union, the EU Member States have abolished customs borders and procedures between each other, these are still in place in trade between the EEA EFTA States and the EU, as well as in trade between the three EEA EFTA States.”
  • CBI's case study of the Norway option:Not being part of the customs union, EEA EFTA exporters and foreign companies exporting to them have to go through customs procedures such as import/export declarations, including rules of origin for all goods exports and payments of VAT.”
  • Swedish National Board of Trade Brexit Analysis comments on the EEA option: “Customs formalities would need to be completed though, in connection with border passage of goods and proof of origin of goods has to be presented for exemption from customs duty or reduced customs duty.
Nor does EFTA EEA provide a comprehensive customs agreement. As EFTA's web page on Customs Matters states: “The EEA is not a customs union, thus most of the activities in the customs field are not relevant to the EEA Agreement …. Norway and Switzerland were able to find simplified solutions through bilateral negotiations”.

The EEA agreement does include 2 protocols on customs matters, which are similar to the many EU customs co-operation agreements with 3rd countries in providing a framework for co-operation and mutual assistance :
  • EFTA EEA Protocol 10 - simplified inspections and formalities for carriage of goods. Over 15 of the 24 pages of this protocol are dedicated to Norway's bi-lateral agreements on customs security measures, covering AEO recognition and Entry/Exit summary declarations. But Article 2.1 also limits the scope of these customs security measures to EU-Norway – other EFTA EEA states do not benefit from this.
  • EFTA EEA Protocol 11 - mutual assistance in customs matters. Seven pages - essentially a replica of other EU third country agreements on this topic.
Access to the Common Transit Convention and the EU Community Licensing scheme would probably come courtesy of joining EFTA, but would not require rejoining EEA (Switzerland also have access to these schemes). However EFTA EEA does not provide a comprehensive customs agreement. As the Norway example shows, a UK-EU customs agreement could be added as specific protocols in the EEA agreement – requiring unanimous consent from EFTA EEA states and the EU Commission. But why choose this route when a standalone UK-EU customs agreement can be agreed via Qualified Majority voting in the EU council ? Moreover, leaving EFTA EEA would mean losing access to protocols in the EEA agreement, including those holding the UK-EU customs agreement. Which rather neatly proves the theory that those promoting the idea of EFTA EEA option never actually intend the UK to leave.

Should the UK wish to pursue a transitional customs union arrangement, there is another problem as pointed out in Peter Holmes article – Article 56/3 of the EFTA Convention requires EFTA members to harmonise their third country FTAs – which clashes with the need to align with EU third country FTAs while in a customs union. After leaving the EU, the UK can have a transitional customs union arrangement – or it can join EFTA EEA – but not both.

Conclusion

There is a wide range of agreements needed in forming a comprehensive customs agreement with the EU that will minimise the impact of customs formalities. The UK could enter into a customs union agreement with the EU (assuming the EU agree) but that would mean no independent trade policy - this might just be needed as a short-term interim agreement, but should be limited to the minimum time possible.

The EFTA EEA option does not avoid the need for a customs border with customs formalities. Nor does EFTA EEA provide a comprehensive customs agreement – and embedding a UK-EU customs agreement into the EEA agreement means that agreement would be lost when we left EFTA EEA. Furthermore, an interim customs union agreement is not compatible with EFTA membership.

The primary feature of EFTA EEA is regulatory harmonisation with the EU. EFTA EEA imports to the EU are still subject to routine customs controls and checks based on risk assessment (fraud, criminal, security etc), but EFTA EEA imports are essentially regarded as being zero-risk of regulatory non-compliance in the risk assessment calculation. Food safety regulations are also harmonised, meaning EFTA EEA imports are not subject to border inspections (although other third countries such as Switzerland, Chile, New Zealand have equivalence agreements which remove or reduce the need for border inspections for food safety).

Regulatory harmonisation is the point at which we move away from discussing the impact of leaving the Customs Union to discussing the impact of leaving the Single Market – which will be the topic of my next post.


67 comments:

  1. I’ve been browsing on-line greater than three hours today, but I never discovered any attention-grabbing article like yours. It is beautiful worth

    sufficient for me. Personally, if all webmasters and bloggers made good content material as you did, the net will be a lot more helpful than ever before.

    cloud computing training in chennai

    ReplyDelete
  2. Hi fellas,
    Thank you so much for this wonderful article really!
    If someone want to read more about that EU authorised Representative I think this is the right place for you!

    ReplyDelete
  3. This comment has been removed by a blog administrator.

    ReplyDelete
  4. This comment has been removed by a blog administrator.

    ReplyDelete
  5. This comment has been removed by a blog administrator.

    ReplyDelete
  6. A customs union with the EU necessarily involves full adoption of the product acquis for the harmonised sectors, plus incorporation of TFEU 34-36 and ECJ oversight of same with application of the Cassis de Dijon principle of Mutual Recognition of one another's products (even where they contravene national legislation!!) for the non-harmonised sector. (See EU-Turkey 1/95).

    So any time extension of a transitional customs union will also involve an extension of much of the single market acquis, so far as I can see.

    Andrew

    ReplyDelete
  7. This comment has been removed by the author.

    ReplyDelete
  8. Really great post.I enjoy to reading this article.There is such a true article there is more information for us .thanks for sharing this lovely post.

    Russian Escorts in Goa
    Call Girls in Goa

    ReplyDelete
  9. The Delhi Escorts Service is available for you any day and you go with our VIP models in the five-star hotel where they make you feel romantic and you never find any kind of restriction on you. Visit here or call now if you need our high-class babes.

    http://www.kanika-kakkar.in/


    Visit Site
    #delhi escorts #delhi escort #delhi call girl #delhi escorts service
    Escorts in Delhi,
    Escorts Service in Delhi,
    Escort Delhi
    delhi call girls services
    delhi call girls services,
    delhi call girls,
    call girls in delhi,
    college call girls services in delhi,
    independent call girls delhi

    ReplyDelete
  10. .Delhi Call Girls are yet to get fully convinced about the kinds of services offered by the escort girl in Delhi then you must have some kinds of information about the types of services obtainable. If you continue to seek such kinds of services then you have to equipment up for the same and the only thing you should be able to have enjoyment is through constant asking and various other source of entertainment
    Delhi Escorts

    Delhi Escorts Service


    Delhi Call Girls

    Call Girls in Delhi

    Female Escorts In Service

    Delhi Independent Escorts

    ReplyDelete
  11. it is the important reason why a number of the pleasant pleasure. Once individuals have bigger quantity of enriching ingredients of escorting services to date..Ishika Tyagi must have some kinds of information about the types of services obtainable. If you continue to seek such kinds of services Delhi Escortsthen you have to equipment up for the same and the only thing you should be able to have enjoyment is through constant asking and various other source of entertainment
    Delhi Escorts
    Delhi Escorts Service
    Delhi Call Girls
    Call Girls in Delhi
    Female Escorts In Service
    Delhi Independent Escorts

    ReplyDelete
  12. This comment has been removed by the author.

    ReplyDelete
  13. I am hyper-active during sexual sessions, with incharge of my own organism. You are well-aware that in most of the instances, sex is all about your mind. Delhi Escorts which gives Delhi call young ladies, all exceptionally specific, Delhi Escorts Service prominent and having a place with exclusive class of the general public. Delhi escorts lean toward and guarantee the best accessible quality. Delhi Call Girls advantageous, as we would not be totally stranger, when we meet. I am ready to go extra mile for a good-hearted gentle man and provide extra facility to him. But I an not so kind for the harsh clients. Can you wait now for our sexual encounter?

    ReplyDelete
  14. I am Arpita Jain. I run my own Bandra Escorts Service
    . We provide escort services in low cost according the current market price. Our service is super, because we know very well the personal requirement of our each customer. We are comfortable to provide our Bandra Escorts Service at your home or in Hotel. Visit- http://www.arpitajain.org/bandra-escorts-service/
    Call- +91 9OO4458359
    Visit The Links Below And Have A Look At My Various Escort Services-
    Mumbai Escorts
    Bandra Escorts
    Juhu Escorts
    Mumbai Call Girls
    Escort Service In Mumbai
    Andheri Escorts

    ReplyDelete
  15. Hello Guys, I am a 21-year-old girl, Smaira Reddy living in Delhi. Hello all welcome to my websites, Delhi Escorts
    name ladies is a depended on name, running on this area since past a many years. All ladies registered right here are known to offer extraordinary offerings. These captivating babes. I am one among such attractive stunner, who's a name female/escort in Greater Noida, bordering Delhi Call Girls
    incredibly sexy and delightful gir and guaranteed to offer you a fantastic time irrespective of what you have got deliberate for time together.I will make you proud of getting me as your companion in any social or expert environment Delhi Escorts Service
    Girls are hand-picked and go through extreme education, in order that they may offer amusing and satisfaction to the clients, with none limits. Whether your desire is for a busty fantastic blonde or a slender tall statuesque brunette woman, all possibilities are available hereIndependent Delhi Escorts
    Getting such experience with me will have a definite and significant impact on you and you will receive a very deep level of fulfilment. So, your desire to have sex with an astonishingly beautiful lady having multiple sex techniques can be actualized really in an unbelievable manner.

    ReplyDelete
  16. Additionally, our call girls in Bangalore are well prepared for overnight hours. Within the time, she never feel depressed, and her positive wives will get you at a stage to go romantic and get benefits of each and every moments.

    Lonely Desires
    Electronics City Escorts
    Indira Nagar Escorts
    Jaya Nagar Escorts

    ReplyDelete
  17. I Am Thankful To You For Create Such Kind Of Informative Website. Really It Is Useful According Your Current Topic. I Suggest To Keep This Continue For Those People, Who Are Looking For Such Kind Of Niche. After See Your Niche I Have Recommended Your Website With My Friends Also.
    I am Arpita Jain. I run my own Andheri Escorts Service. We provide escort services in low cost according the current market price. Our service is super, because we know very well the personal requirement of our each customer. We are comfortable to provide our Andheri Escorts Service at your home or in Hotel. Visit- http://www.arpitajain.org/andheri-escorts/
    Call- +91 9OO4458359
    Visit The Links Below And Have A Look At My Various Escort Services-
    Mumbai Escorts
    Bandra Escorts
    Juhu Escorts
    Mumbai Call Girls
    Escort Service In Mumbai
    <a href="http://www.arpitajain.org/andheri-escorts/

    ReplyDelete

  18. Our Independent Trivandrum Escorts are Natural beauties who can seduce you in just few minutes and will give you best erotic enjoyment of your life. Our Trivandrum Escort is available for all kind peoples like for businessmen, tourists and travelers from across the world. So if you going to hire our Independent Trivandrum Escorts Service than you going to meet most sexist and beautiful Trivandrum Escorts Call Girls who are only able to please you as per your desires.
    Visit:
    Sania Chopra Escorts in Trivandrum
    Sonia Chopra Escorts Services
    Real photo Sonia Chopra Escorts
    Cheap reate Escorts Services
    Call And Whatsaap Now

    ReplyDelete
  19. Sunainakaur Independent Escorts Bangalore agency provide best Bangalore VIP Call Girls . So If are looking Bangalore Call Girls then contact us today ...

    Bangalore escorts
    Bangalore Escort Service
    call girls in Bangalore
    Model escorts in Bangalore
    Bangalore hotel escorts
    Russian Escorts in Bangalore

    ReplyDelete
  20. Invest with 200$ and get a returns of 5,000$ within seven business working days.
    Why wasting your precious time online looking for a loan? When there is an opportunity for you to invest with 200$ and get a returns of 5,000$ within seven business working days. Contact us now for more information if interested on how you can earn big with just little amount. This is all about investing into Crude Oil and Gas Business.

    Email: investmoneyoilgas@gmail.com

    ReplyDelete


  21. Hello, I am Pinky Shani belongs to Kochi. My mother tongue is Hindi and I also speak English very well. I am just 20 years old. I am good-looking, sexy and good-looking Escorts Girl in Kochi. There is no importance to make a decision the top class VIP Kochi Escorts and best model Escorts, they are elastic and simply to accessible only at Kochi Angels. Kochi Escorts Service is fundamentally a type of service that provide joy, enjoyable and a lot of pleasure in setting of having feeling which is create fully misplaced in persons.
    If you forever experience that you are in requirement of a business, who will supplement your attendance, then you can faith the Escorts in Kochi. You can feel the requirement of a beautiful companionship at any summit in your life. If you are sensation unhappy as work life is taking the finest time out of your individual life, then you can use some business to redirect you thought. If you can book a beautiful Kochi Escorts Girl, then you will be talented to have a great time. When you are preparation to join the party, then it will be decent, to have a business, who will make your corporation worth recalling. In this situation, you can book a Kochi Escorts Call Girl. Visit more info: - http://www.pinkysahani.com/

    Escort Girl Kochi
    Escort Service in Kochi
    Escort Girls Pics in Kochi
    High Class Kochi Escort Rate
    Kochi Escort Girls Whatsapp Number
    Kochi Escorts
    Escort in Kochi
    Female Model Escorts Service in Kochi
    High Class Call Girl Escorts in Kochi
    Call Girls Escorts in Kochi
    Independent Kochi Escorts
    Independent Kochi Escorts Agency
    Independent Escorts in Kochi
    Housewife Escorts in Kochi
    Airhostess Escorts in Kochi
    Massage Escorts in Kochi
    Celebrity Escorts in Kochi
    Female Model Escorts in Kochi
    Call Girls Escorts in Kochi
    Russian Escorts in Kochi
    Trivandrum Escort
    Chennai Escort


    ReplyDelete
  22. Nice blog. Thank you for sharing Good Information. This is the one of the best article I have read in recent days. Keep update and share your ideas...
    Freight Services UK
    Temperature Controlled Transport UK

    ReplyDelete
  23. You can hire me for company and you would have a beautiful woman to talk about your stress and how you feel about women and life. So, if you are depressed, DELHI ESCORTS can help you that nobody else can. When you are in a cycle of failure, that tends to get worst. But I can help turn things around for you. As I am not looking for a relationship, all other things doesn’t matter for me. You can enjoy sex with me, a unique and special experience.
    Delhi Escorts
    Delhi Escorts Services
    Delhi Independent Escorts
    Delhi Call Girls

    http://delhicallgirls.club/

    ReplyDelete
  24. Harmony in the arms of a beautiful woman can change the landscape of a man’s life and he might feel levitated because of her company in a romantic way; Bangalore Escorts Service. Seduction process is a tedious job and efforts it requires before the wasteful body structure is infinite before the eyes of the almighty. Turbulence in the work space is usually because of different personalities trying too hard to show their dominating nature to the other individuals at the same space; Bangalore Escorts Service. Hey my name is Kiran Bajaj and this is my story and I am sticking to it. The story also allows some benevolent features of a woman to explode in the sanctity of erotic pleasure. I have dedicated my life to the needs of troubled men who were never appreciated in their life to a point that it exploits the desires in a wrong sense and hence the differential aspects emerge without any intentions; Bangalore Call Girls. Overly sophisticated women prefer men of high caliber who understand them for who they are not they want them to be. The society dictates the values of gnarled ethics of human commitment are threatened by the fake feminists of the world. Radical left of the political discussion leans on the destructive ropes of the rings while the sensible tries to dodge their presence with utmost elegance.
    Bangalore Escort
    Bangalore Call Girl
    Bangalore Escort Service
    Female Bangalore Escorts
    Independent Bangalore Escorts
    Malleshwaram Call Girls
    Richmond Town Escorts
    Benson Town Escort Service
    Ulsoor Escorts
    Basavanagudi Escorts Girls Service
    Cooke Town escort
    South Bangalore Escorts
    Independent Domlur Escorts
    Call Girl in Koramangala

    ReplyDelete
  25. Escorts service in Rishikesh is going to make your stressed and hectic life into a pleasurable activity with the amazingly gorgeous and talented escorts. Want to have a dating experience which is remarkable in different ways and also according to your needs. Dating is one of the ideal approaches to manage to get adjoining your embellishment's heart with noticeable Top High-Class call girls Rishikesh. In any case, the most fragile request that strikes in the mind of the individual is, that whom to decide for dating? We are functioning as a Escorts organization in Rishikesh to deliver a Lusty Services For All the Boys Or Man who needs to appreciate their day with delightful women in Rishikesh, Your dating partner should facilitate your viewpoint, taste, and many other things. You have come to on the Independent Escorts In Rishikesh provider affiliation, a site that has gone far while giving the best and top ace escorts associations to the comprehensive network whose needs are truly elevated and they require something new dependably in their bright life.

    dehradun escorts | escorts in Mussoorie | Escort Service in Rishikesh | rishikesh escort service | mussoorie escort service | call girls in nainital | call girls in dehradun | Mussoorie Escorts

    From the rich and educated establishment, all the VIP Escorts in Rishikesh supplier has its certain location and are open online on different social media platform. This way it gives the clients easy access to get the best call girl Mussoorie. The overall public needs to appreciate or should benefit an incredibly direct procedure that allows you to interface with them in a quicker manner and get in touch with us easily. Right, when the underlying gathering among you and the High profile Escorts in Rishikesh is arranged then you can even contact the concerned hot Escort.

    ReplyDelete
  26. The ladies now-a-days are pro-active and enjoy love and sex. I am Ashnai Mittal, a young and passionate Hyderabad Escorts, who pro-actively loves sex and companionship of good guys. I am so popular that the guys always look how to gain access in my comfort circle. I attend my clients in a delicate manner and I pay complete attention on the convenience of my clients. I am a skilled professional Hyderabad Call Girls, who knows multiple manners to please the clients. I am very hot and desired lady and thus, clients always look to touch me first, immediately after meeting me. I love vibrant touch on the shoulders and taking hand by the clients. Most of the guys react positively on my invasion as many of the clients feel good in my convenient zone. I am one of the most seductress Independent Hyderabad Escorts, who leaves nothing to the chance to satisfy the clients.
    Hyderabad Escorts
    Hyderabad Call Girls
    Independent Hyderabad Escorts
    Female Hyderabad Escorts
    Bangalore Escort
    Delhi Escorts
    Delhi Escorts Service
    Delhi Call Girls
    Independent Delhi Escorts
    Independent Mumbai Escorts
    Chandigarh Escorts

    ReplyDelete
  27. Professional call girls provider 💋 { madam Dolly } 💋 Real Best Vip Escorts Service provider contact Real Person ( +92 305 3777077 ) Call now. ✅
    hello.! 🌟 ! Good news for you we add some new girls in your Town (Lahore). we also have School and college going girls in Lahore.
    If you search Escorts Girls in Lahore you see my website on this website you found 20 girls in Lahore. Our girls are not typicl call girls in lahore. we also give you service in any hotel in Lahore.
    Escorts in Lahore is the bigest escorts service in Lahore
    Lahore Escorts 💋
    Elite Lahore Escorts 💋
    Call girls in Lahore 💋













    Hot Sex Call Girls 🦋 Escorts service in pakistani Lahore 🔴
    ✅ ( Full Service Happy Night ) ✅
    islamabad karachi rawalpindi Murre Faisalabad 🍀
    Escorts in Lahore is the best key word to search call girls in Lahore
    we serve best and VIP escorts in Islamabad also.💯
    Vip best real escorts service provider miss honey +92 323 3333153 call now 📞,🌟

    ReplyDelete

  28. Lahore Best Models Female ✅

    Vip full Hotels Service In Pakistan Lahore 🌟

    Honey Moon Romantic 💋 Night Neat And Clean Corporatev Models Girls Call Girls in Pakistan lahore

    Top Luxury Escorts Service In Pakistan Lahore Provider Mem dolly Vip Hot call girls in lahore {+92-305-3777077 } Anytime Contact Real Percent Neat And Clean Cooperative Full Hot Sex Staff
    Best Vip Pakistan Lahore Call Girls neat and clean Cooperative staff Call girls in Lahore
    I love this Topic I serach this one for many time butt now i see this Lahore Escorts we offer you best Escorts service in Lahore
    Lahore Call girls +92 305 3777077 Mem dolly provider best vip escorts service in lahore.
    You are sure to have one of the most fabulous Call girls in Pakistan in this modern era. We promised you to provide professional Escort Services in Pakistan as we have well trained and beautiful Escorts in Pakistan.
    Escorts service in pakistani Lahore Lahore Escorts srvice honey moon best happy night Escorts srvice in Lahore Escorts in Lahore is the best key word to search call girls in Lahore
    we serve best and VIP escorts in Islamabad also.
    Vip best real escorts service provider [ Mem dolly +92 305 3777077 call now 📞 on WhatsApp number reall personal contact ] full sex call girls in pakistan Lahore islamabad karachi
    Call girls in Lahore
    Call girls in islamabad
    Call girls in karachi
    Call girls in rawalpindi
    Lahore call girls
    Lahore escorts service
    Lahore hot sex models
    Best Call girls in Lahore
    Vip Call girls in Lahore
    Hot Call girls in Lahore
    Sex Call girls in Lahore
    Full sex Call girls in Lahore
    Lahore in hotel service
    Models Call girls Lahore
    top luxury escorts Lahore
    vip luxury Call girls Lahore
    Lahore sex in hotels
    Mem dolly +923053777077 call now ⭐️


    FULL SEX SERVICE IN HOTELS PAKISTANI LAHORE 👙

    ReplyDelete
  29. Hello guys, being one of the most popular temptress independent Mumbai Escorts , my ultimate objective is to provide the utmost pleasure and satisfaction. In fact, this is my only priority, when a client hires me. I’m Manvi Kakkar, a high-profile Mumbai Call Girls , who is blessed with a perfect body shape.

    Mumbai Escort
    Mumbai Call Girl
    Delhi Escort
    Chandigarh Escorts
    Hyderabad Escorts
    Bangalore Escorts

    ReplyDelete
  30. You should make a point of looking for the Sexy Bindu Escorts and no one else. The hot Mount Abu Escorts of this source are not proud but quite confident about ways to completely please the client.

    Other Escorts Partner

    http://sexyramya.in/
    http://mountabuescort.in/
    All the adult services are delivered in the right way and terms of ranking are of top-notch quality. The client never feels that hot babes require inputs for carrying out the adult pleasurable service.
    One thing is assured that you will receive a delightful adult service. Selected hot females that you select for the erotic service puts her heart, soul and mind in offering you the service. Just come and feel the pleasurable dominance of the hot females of this source.

    ReplyDelete
  31. High profile and independent girls for escort needs in Vadoodara is a really big task. You have contacted most of the escort agencies in Vadodara. Finally ended without satisfaction and bad experience.
    Vadodara Escorts || Vadodara Escorts Services
    Escorts in Vadodara || Vadodara Escorts Agency
    Vadodara Escort || Vadodara Call Girls Services

    ReplyDelete
  32. Most of the clients who come to me never forget the evening they spent with me. Almost all of them desire to enjoy with a cute Independent Mumbai Escorts and their search ends at me. My name is Manvi Kakkar, who is a 22-year-old student. The clients have a lustful experience and they want to look me again and again.

    Mumbai Escort
    Independent Mumbai Escorts
    Mumbai Call Girl
    Delhi Escort
    Chandigarh Escorts
    Hyderabad Escorts
    Bangalore Escorts
    Jaipur Escorts

    ReplyDelete
  33. I am Manvi Kakkar, a 21-year-old Mumbai Escorts , engaged in the profession since a past few months. You will discover all the qualities needed in a sophisticated, decent Mumbai Call Girl, who is always ready to serve you. I will suit to all your needs, whatever your taste or preference may be.

    ReplyDelete
  34. Hi, chap!! My name is Manvi Kakkar, a 22-year-old desirable girl. In this video I am going to show you my lusty body appearance, want to have fun with me then visit my website Mumbai Escorts services. In this video I'm just some part of my sexier body, If you want to see my real pictures and real hot video then go on my website and read my complete portfolio, I am the best escort in Mumbai, and I will provide you with romantic and longer intimacy fun.

    Mumbai Escort
    Independent Mumbai Escorts
    Mumbai Call Girls

    ReplyDelete
  35. I have read this post completely, this is a very good post, and I like to read this kind of post. Thank you for sharing this post with us.

    Escort Girls Service
    Escort Service In Delhi
    Mumbai Escorts Service
    Call Girl In Chennai
    Call Girl In Hyderabad
    Call Girl In Bangalore

    Our Service Partners :

    Readytorepair.in
    Refrigerator Repair Service
    Satta King

    ReplyDelete
  36. The prices are a bit higher, but they are definitely worth it. An essay for those doing an MBA can take up to 3 pregnant porn days and will cost $34 per page. The price is, however, worth it. You will, in return, get an authentic paper and many benefits that come with it. Ou will get a discount with the promo code if you are ordering for the first time.

    ReplyDelete