Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Baroness Penn on 12 July (HL9073), how enabling duty-free shopping between Northern Ireland and the EU would "undermine frictionless trade with the EU"; and why this is not the case in relation to trade between Great Britain and the EU.

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.

By contrast, the movement of goods between the EU and Great Britain is subject to full third-country controls. This enables the enforcement of allowances for duty-free goods for passengers travelling into and out of Great Britain.