The approach taken with the Windsor agreement balances practical problems and realities of Brexit while respecting commitments under the Good Friday Agreement. The tariff reimbursement scheme allows at-risk duties to be waived entirely regardless of destination, subject to an overall limit.

Absolutely. Officials from my Department have been meeting representatives of the domestic industry, and I have a personal meeting set up for Wednesday to address any trade-based transitions.

The UK is committed to preferential rates for pharmaceutical products, digital services tax is not included in the agreement. Exports from Northern Ireland are covered by preferential trade terms with the US, depending on whether goods stay within the UK or there is a risk they enter the EU’s single market.

The Government is committed not to alter our sanitary and phytosanitary regime or food standards. We have proven this by sticking to those principles during negotiations with the US.

Parliament has a key role in scrutinising treaties, and any changes requiring legislation go through Parliament. The Government is committed to supporting businesses impacted by trade agreements.

First, I am extremely grateful to the right hon. Gentleman for pointing out that, across this House, there should be unanimous agreement that trade agreements with the United States and India are in everyone’s interests... We have a whole range of export programmes, as the right hon. Gentleman might be aware, but how exciting it will be to have businesses from Northern Ireland and every part of the UK take advantage of some of the new, liberalised trading relationships that we have in place.

I thoroughly endorse that. There are some significant headline wins from these trade agreements... Trade—liberalised trade and free trade—is one of the absolute certainties for growth, for jobs and for investment.

That has never been our position... Regardless of how Members voted in the referendum on the European Union, they should get behind the benefits for every part of the United Kingdom.

First, while we would all recognise the superiority of the quality of Scotch whisky... I believe there is no need for that and that it can come down, but there will have to be movement on the US side for that.

I understand that the right hon. Gentleman feels strongly about this, but I say again to him that any difficulty or complexity is not caused by this trade agreement per se.

I regularly meet all colleagues across the United Kingdom to keep them updated on matters of trade. Those were specific meetings in relation to what was being negotiated with the US. The final decision on any trade agreement is with myself and the Prime Minister. We do not seek formal agreement per se from colleagues in the devolved Governments, but we keep them informed as to what we are negotiating, the kinds of issues coming up on the other side and how we deal with that. It is not for me to reveal the content of those conversations, but the kind of reasonable concerns being aired in the Chamber today, about how things like the reimbursement system works and the feedback from Northern Ireland businesses, were of course a part of that conversation.

The hon. Member will have heard my earlier answers. I believe that Parliament should play a role in scrutinising trade legislation, and indeed any international agreement, but it is not the case in the United Kingdom that we have formal “up or down” votes on any treaty. We vote on the implementation of those agreements, and the responsibility for negotiating and agreeing those is with the Government, rather than Parliament.

There is only one Member for Strangford, and no one could mistake him for anybody else in asking a question of that sort. He asks about the definition of whether goods are at risk of entering the single market when they come into Northern Ireland. That is based on a percentage differential in the tariff between the United Kingdom tariff rate for a good or tariff line and that for the EU. I believe that a 3% differential puts a good coming into Northern Ireland potentially at risk and therefore considered for the higher tariff up front. In this case, that would be the EU one, and it would then be reimbursed.