Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Baroness Penn (HL5751), for what reasons they consider that introducing duty free at airports in Northern Ireland for passengers flying to the EU would undermine their commitment to maintaining frictionless trade.

Introducing duty free shopping between Northern Ireland and the EU (which includes the Republic of Ireland) would require implementing allowances for the movement of these goods, to stop the uncontrolled flow of tax-free goods into either Northern Ireland or the EU (including the Republic of Ireland). These allowances would require enforcement. Therefore, if this were to be implemented, controls on the movement of goods between NI and the Republic of Ireland would be required, contravening the shared ambitions of the UK, Ireland and the EU.