Question to the HM Treasury:

To ask His Majesty's Government, following the commencement of section 45B of the UK Internal Market Act 2020, what export procedures will apply to goods moving from Northern Ireland to Great Britain to goods that are in temporary storage in accordance with Article 144 of Regulations (EU) No 952/2013; what is a practical example of what a business moving a good in this context will encounter in terms of paperwork and checks; when the export procedure will be commenced; and how they plan to apply the procedure if there is no Border Control Post at Cairnryan.

The Windsor Framework removes the requirement for export procedures that existed under the original Protocol and the subsequent 2020 agreement on the need for "equivalent information", with such controls only applying to a niche set of goods. Consistent with this, we have now laid domestic legislation under the Safeguarding the Union package that expressly prohibits export procedures applying to goods moving Northern Ireland to Great Britain, restoring our unfettered access safeguards. Detailed guidance on the treatment of relevant goods where exceptions apply is available on gov.uk.