division_name: Northern Ireland (Ways and Means)
motion: <p class="indent" pid="b756.3/2" pwmotiontext="yes">That provision (including provision imposing and regulating new duties of customs) may be made in connection with goods in Northern Ireland and their movement into and out of Northern Ireland (whether the movement begins or ends in Great Britain or elsewhere).</p>
  
  <p class="indent" pid="b761.4/2" pwmotiontext="yes">&#8220;; but any such provision must not place the United Kingdom in breach of its obligations under the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community which entered into force on <phrase class="date" code="2020-02-01">1 February</phrase> 2020, and specifically its obligations under the Protocol on Ireland/Northern Ireland of that Agreement.&#8221;</p>
  
  <p class="indent" pid="b763.0/3" pwmotiontext="yes">&#8220;We won&#8217;t need to plan for no deal because we will have a deal&#8221;;</p>
  
  <p class="indent" pid="b763.0/5" pwmotiontext="yes">&#8220;one of the easiest in human history.&#8221;</p>
  
  <p class="indent" pid="b764.2/2" pwmotiontext="yes">&#8220;any such provision must not place the United Kingdom in breach of its obligations under the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community&#8230;and specifically its obligations under the Protocol on Ireland/Northern Ireland of that Agreement.&#8221;</p>
  
  <p class="indent" pid="b764.2/6" pwmotiontext="yes">&#8220;The U.K. must respect the Northern Ireland Protocol as signed with the EU to ensure the free flow of goods across the border. If the U.K. violates that international treaty and Brexit undermines the Good Friday accord, there will be absolutely no chance of a U.S.-U.K. trade agreement passing the Congress.&#8221;</p>
  
  <p class="indent" pid="b766.0/3" pwmotiontext="yes">&#8220;supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces&#8221;,</p>
  
  <p class="indent" pid="b766.0/5" pwmotiontext="yes">&#8220;the importation into the United Kingdom of goods of a low value.&#8221;</p>
  
  <p class="indent" pid="b766.0/7" pwmotiontext="yes">&#8220;concerning the CFC Group Financing Exemption.&#8221;</p>
  
  <p class="indent" pid="b770.1/4" pwmotiontext="yes">&#8220;we have an obligation to the people of Northern Ireland to make sure that they continue to have unfettered access to the UK under all circumstances, to ensure that there are no tariffs on goods remaining within the UK customs territory and to ensure that there is no legal confusion about the fact that, while Northern Ireland will remain subject to EU state aid rules for the duration of the protocol, Great Britain will not be subject to EU rules in this area. That is the Government&#8217;s overriding priority.&#8221;</p>
  
  <p class="indent" pid="b770.1/6" pwmotiontext="yes">&#8220;VAT will be accounted for the same way as it is today, with Northern Ireland remaining part of the UK&#8217;s VAT and excise system&#8221;&#8212;</p>
  
  <p class="indent" pid="b770.1/8" pwmotiontext="yes">&#8220;HMRC will continue to be responsible for the operation and collection of the revenues, which will not be passed on to the EU&#8221;&#8212;</p>
  
  <p class="indent" pid="b770.1/10" pwmotiontext="yes">&#8220;while Parliament will remain responsible for setting VAT and excise rates across the UK.&#8221;</p>
  
  <p class="indent" pid="b772.1/5" pwmotiontext="yes">&#8220;will keep under review the content&#8221;</p>
  
  <p class="indent" pid="b772.1/7" pwmotiontext="yes">&#8220;Good progress continues to be made regarding the decision as to which goods are &#8216;at risk&#8217; of entering the EU market. Talks continue this afternoon. In the light of those discussions, the government will keep under review the content of the forthcoming Taxation Bill.&#8221;</p>
  
  <p class="indent" pid="b774.1/4" pwmotiontext="yes">&#8220;Value added tax (online sales by overseas persons and low value importations)</p>
  
  <p class="indent" pid="b774.1/5" pwmotiontext="yes">That provision may be made for the purposes of value added tax in cases involving&#8212;</p>
  
  <p class="indent" pid="b774.1/6" pwmotiontext="yes">(a) supplies of goods by persons established outside the United Kingdom that are facilitated by online marketplaces, or</p>
  
  <p class="indent" pid="b774.1/7" pwmotiontext="yes">(b) the importation into the United Kingdom of goods of a low value.&#8221;</p>
  
  <p class="indent" pid="b774.3/3" pwmotiontext="yes">&#8220;Regardless of whether there is a deal or not, there will still be customs requirements and it&#8217;s the customs requirements that will cause the delays. Those delays could run on for at least the first quarter&#8221;</p>
  
  <p class="indent" pid="b774.3/5" pwmotiontext="yes">&#8220;The hauliers&#8217; handbook that they produced contains links that take you nowhere, so we&#8217;re nowhere near the level of information that is required basically. For goods moving to Ireland, we are still not 100% sure what it&#8217;s going to look like; as for moving through the short straits, we still have a great deal of concern as to the government&#8217;s capability either to have the right people in place.&#8221;</p>
  
  <p class="indent" pid="b775.3/4" pwmotiontext="yes">&#8220;trying to use rogue behaviour as leverage&#8221;.</p>
  
  <p class="indent" pid="b782.0/5" pwmotiontext="yes">&#8220;the final destination and use of the good; the nature and the value of the good; the nature of the movement; and the incentive for undeclared onward-movement into the Union, in particular incentives resulting from duties payable pursuant to paragraph 1.&#8221;</p>
  
  <p class="indent" pid="b791.0/4" pwmotiontext="yes">&#8220;I have to say that I have some sympathy with the Government&#8217;s argument: exit summary declarations should not be required for goods moving from Northern Ireland to GB. When Wrightbus sells one of its wonderful buses to a transport operator in the UK, why is the form needed and what is the EU going to do with the form?&#8221;</p>
  
  <p class="indent" pid="b791.0/6" pwmotiontext="yes">&#8220;surely it is possible to reach a pragmatic solution, because a lorry load of goods destined for a supermarket in Belfast can hardly be described as being at risk of entering the European Union.&#8221;&#8212;[Official Report, <phrase class="date" code="2020-09-14">14 September</phrase> 2020; Vol. 680, c. 64.]</p>