Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 September 2020 to Question 906670 on Duty Free Allowances: Northern Ireland, what guidance was issued, on what date that guidance was issued, and to whom that guidance was issued.

HMRC published guidance in the fourth quarter of 2020 relating to tax arrangements under the Northern Ireland Protocol, including duty free allowances, on GOV.UK. This guidance can be found through the following links:

General guidance with respect to VAT: https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021

General guidance with respect to excise: https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu

Guidance on duty-free allowances: https://www.gov.uk/duty-free-goods

Public notice on UK customs information: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948077/UK_customs_information_Northern_Ireland.pdf