Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will set the timescale for the implementation of tariff reimbursement scheme in relation to movements covered by the Northern Ireland Protocol.

The Government remains committed to establishing a reimbursement scheme for goods which have attracted a tariff upon entering Northern Ireland that can subsequently be shown to have remained in Northern Ireland or the rest of the UK.

Traders can use the customs duty waiver scheme where they are eligible. Further guidance can be found at: https://www.gov.uk/guidance/claim-a-waiver-for-duty-on-goods-that-you-bring-to-northern-ireland-from-great-britain.