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<p>The Government is committed to maintaining unfettered access for NI to the whole
UK market, as well as full access to the EU market, along with our commitment to avoiding
a hard border on the island of Ireland.</p><p>Enabling duty-free shopping between
Northern Ireland and the EU (of which Ireland is a member) without also introducing
border controls on the island of Ireland would lead to significant distortions of
trade as well as a significant revenue loss for both UK and Ireland, as it would otherwise
create a legal route for unlimited amounts of alcohol and tobacco to flow into the
UK market duty-free.</p><p> </p>
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