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<p>The Government is committed to preserving frictionless movement of people and goods
between Northern Ireland and Ireland, which is a member of the EU.</p><p> </p><p>Allowing
duty-free shopping between the two would require introducing border controls between
Northern Ireland and Ireland which risks undermining the Belfast/Good Friday Agreement.
It could also lead to significant revenue loss for both the UK and the EU.</p><p>
</p><p>Airports in Great Britain have extended duty-free shopping to EU destinations.
However, to do so in Northern Ireland would allow goods such as alcohol and cigarettes
to be bought duty-free in Northern Ireland and then sold in Ireland, or brought overland
to Northern Ireland without paying duties.</p>
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