I am grateful to the hon. Gentleman for his question. As the Prime Minister has said, tariffs are not good news for anyone and no one wants a trade war. The Government are doing everything possible to keep Britain secure during this new era of global instability, and we will always act in the best interests of businesses in Northern Ireland. As part of our customs territory and internal market, Northern Ireland exporters are facing a general 10% US tariff and a 25% tariff on steel, aluminium and cars, like other exporters across the United Kingdom. Northern Ireland is not therefore uniquely disadvantaged. We are, of course, preparing for the EU’s next move and any possible retaliatory tariffs that it may or may not introduce, as well as considering the impact that new EU tariffs would have on Northern Ireland businesses importing from the United States of America, because under the Windsor framework, the EU tariff would apply.
As hon. Members will know, however, because of the Windsor framework, businesses can reclaim any such tariff through the existing duty reimbursement scheme in cases where US imports into Northern Ireland do not then enter the European Union. The customs duty waiver scheme also allows duties to be waived entirely, subject to an overall limit. These schemes work in our national interest, and His Majesty’s Revenue and Customs is continuing to talk to and support any businesses that might be affected, to help them understand how to use the duty reimbursement and customs duty waiver schemes. The Minister for the Cabinet Office has talked about all this with EU counterparts in recent days, because the Government are fully aware of how sensitive this issue is for businesses in Northern Ireland. What we need in these circumstances is a calm and considered response, and that is what the Government will continue to provide.