Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect on his policies of the EU returning to duty free arrangements in the event of the UK leaving the EU without a deal; and whether the UK will reciprocate to ensure a parity of arrangements for UK businesses.

The issues around duty-free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.

The Chancellor made clear at the Treasury Select Committee on 5 November that there are no plans at the moment to review the duty-free situation, when asked about the possible reintroduction of duty-free after March 2019.