Question to the HM Treasury:

To ask His Majesty's Government why duty-free allowances between the Netherlands and Northern Ireland differ from duty-free allowances between the rest of the EU and Northern Ireland.

Duty free allowances do not apply for travellers from the EU arriving in Northern Ireland. The enforcement controls required at the border to facilitate such allowances would run counter to the shared ambitions of the UK and the EU set out in the Windsor Framework and the principle of the frictionless movement of people and goods between Northern Ireland and Ireland.

Travellers from the Netherlands to Northern Ireland are not treated differently to travellers arriving in Northern Ireland from any other member state.

Travellers can bring in for their personal use an unlimited quantity of goods from any EU member state into Northern Ireland without paying UK duties and taxes on arrival.