Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what discussions he has had with the Secretary of State for Exiting the European Union on the use of the Excise Movement and Control System (a) during and (b) after the transition period.

The UK and EU negotiating teams have reached agreement on the terms of an implementation period that will start on 30 March 2019 and last until 31 December 2020. During the implementation period, the UK will no longer be a Member State of the European Union, but market access will continue on current terms.

To give businesses and citizens certainty, common rules will remain in place until the end of the period meaning businesses will be able to trade on the same terms as now up until the end of 2020. Going forward, it will be for the UK government and Parliament to decide what excise rules we have, subject to the outcome of negotiations with the EU.