Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance her Department has issued to Northern Ireland businesses on the applicability of duty on goods bought from a supplier in England and sold in Northern Ireland to other Northern Ireland (a) businesses and (b) customers.

HMRC has published extensive guidance in respect of goods movements from Great Britain to Northern Ireland, including setting out when duty is liable. The UK Internal Market Scheme (UKIMS) enables eligible goods moving from Great Britain to Northern Ireland to move without incurring duty. Where duty is paid and the business can evidence the goods did not enter the EU, this can be reclaimed via the Duty Reimbursement Scheme. Further information can be found at: Moving goods you bring into Northern Ireland as 'not at risk’ of moving to the EU - GOV.UK