Question to the HM Treasury:

To ask His Majesty's Government what form of allowances and controls would be required to ensure duty was paid where allowances were exceeded were duty-free shopping for individuals moving between Northern Ireland and the EU to be introduced.

While it would not be appropriate for me to comment on a hypothetical issue, I can reaffirm that the Government remains committed to maintaining frictionless trade on the island of Ireland. Introducing duty-free shopping for goods moving between Northern Ireland and the EU would undermine that commitment.