Irish Border: Customs Arrangements

Will my hon. Friend, with his customary good grace, take this opportunity at the Dispatch Box to confirm the seriousness with which the Government are seeking to respect the Good Friday agreement, in contrast to the unworthy characterisation by the Labour Front Bench that this is part of some great big game? Secondly, can he alert the House to whether there are existing procedures in the north and south of Ireland by which companies import and export to countries outside the EU using existing customs clearances and checks?