To ask the Chancellor of the Exchequer, what contingency plans are in place in the event that the Customs Declaration Service is not fully operational on 1 January 2021.

The changes required to the Customs Declaration Service to facilitate Northern Ireland’s trade with Great Britain and the Rest of the World have been in the trade test environment since 15 October and are on track to be implemented in December.

External readiness remains the most significant challenge to successful delivery, and the Government has procured the Trader Support Service to mitigate trader readiness challenges. This is a free service to support businesses with the new administrative process under the Northern Ireland Protocol.