Question to the Department for Exiting the European Union :

To ask the Secretary of State for Exiting the European Union, with reference to paragraph 4 of the Government's paper, Future customs arrangements: a future partnership, whether his Department has conducted an impact assessment of the two options proposed in that paragraph 4.

In assessing the options for the UK's future outside the Customs Union, the Government will be guided by what delivers the greatest economic advantage to the UK, and by three strategic objectives:

• ensuring UK-EU trade is as frictionless as possible;

• avoiding a hard border between Ireland and Northern Ireland;

• establishing an independent trade policy.

The Government is undertaking a wide range of ongoing analysis in support of our EU exit negotiations and preparations. Our future partnership paper reflects the deep engagement the Government has sought from external parties with expertise on each policy area.

An Impact Assessment is a specific document, which often accompanies a major bill or regulation to illustrate the effects of the changes. We will, of course, continue to publish Impact Assessments to accompany legislation, where appropriate.