Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 25 on page 11 of the document entitled, The UK's Approach to the Northern Ireland Protocol, what assessment HMRC has made of how a genuine and substantial risk will be determined; and what estimate HMRC has made of the proportion of goods which will be charged a tariff under this definition.

As the Government said in the Command Paper published on 20 May, there should be no tariffs on goods remaining within the UK customs territory. Only those goods ultimately entering Ireland or the rest of the EU, or at clear and substantial risk of doing so, will face tariffs. This principle needs to be formalised with the EU within the Withdrawal Agreement Joint Committee.