To ask the Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office, whether the process of transiting goods from Northern Ireland to Great Britain via the Republic of Ireland will be subject to any additional processes.

As set out in our Command Paper, the Government is delivering the commitment of unfettered access for goods from Northern Ireland to the rest of the UK. From 1 January 2021, goods moving directly from Northern Ireland to Great Britain will continue to do so as they do today.

We recognise that the priority is also to extend as many of the benefits of unfettered access as possible to goods moving indirectly via Ireland. That is why from 1 January, customs duties will not be due on qualifying Northern Ireland goods moved indirectly from NI to GB.