Question to the HM Treasury:

To ask the Chancellor of the Exchequer, which body is responsible for taking customs duties that are required on goods moved in the red lane from Great Britain to Northern Ireland on arrival in Northern Ireland.

This question was answered on 5th September 2024
HMRC, as the UK’s customs authority, is responsible for collecting customs duties, where applicable, for goods moving from Great Britain to Northern Ireland that are ‘at risk’ of entering the EU.