Question to the Northern Ireland Office:

To ask the Secretary of State for Northern Ireland, with reference to the Windsor Framework Independent Monitory Panel Report on the first reporting period for the UK Internal Market Guarantee for 1 January - 30 June 2025, what proportion of the 96% movements by value moved without the payment of a duty (a) were made in compliance with (i) Commission Delegated Regulation (EU) 2023/1128 of 24 March 2023 and (ii) Regulation (EU) 2023/1231 of the European Parliament and of the Council of 14 June 2023 and (b) were made under the full EU Customs Code, Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013.

I can confirm that 96% of the value of goods moving by freight did so within the UK internal market system, as set out in my Written Ministerial Statement laid in the House on 5 November (HCWS1021) on the Independent Monitoring Panel report covering the period of 1 January-30 June 2025.

Whilst I would emphasise that it remains a matter for the Panel to determine what it reports on and recommends to the Government, I can also confirm that the facilitations relevant to the Internal Market Guarantee are in accordance with the Windsor Framework.

Page 6 and 7 of the Panel’s report sets out the methodological basis of its reporting. Goods movements subject to tariffs are not counted toward the Guarantee, even when they are later provided with reimbursement. They are therefore counted within the 4% statistic of goods that did not move within the UK internal market system.