In a new report, the Northern Ireland affairs committee said the UK’s proposals for implementation of the Northern Ireland Protocol “depends on the EU granting waivers from export declarations and exit summary declarations”.

“While the government’s interpretation is desirable, it is ultimately a matter for the EU whether it grants that concession,” the report states.

“We note that such declarations will be required under the Protocol if the rule is not waived, and that this would be incompatible with the commitment to unfettered access.

“The government must set out, in a timely fashion, how it will facilitate unfettered access if it does not secure a waiver from export declarations and exit summary declarations in the joint committee.”

The committee has called on the government to provide businesses with clear details about the processes and documents required for trade between Northern Ireland and Great Britain under the Protocol by October at the latest.

Committee chair Simon Hoare MP said: “The government may be able to wait until the wire for clarity on customs arrangements, but business cannot. Those trading across the Irish Sea have been told to prepare without knowing what to prepare for. It’s now time for them to get that clarity, and they must have it by the 1 October.

“If not, business will not have time to prepare for the realistic prospect of friction and delays to products moving between Great Britain and Northern Ireland. This will increase their costs, with an accompanying increase in the cost of living.”