On the balance of the evidence available, we can see that trade barriers with the EU continue to be a major issue for many sectors. We support Government efforts to explore what further opportunities exist for reducing them jointly with the EU. It is unfortunate that statements made in recent months by different Ministers about both the “damage” done by the Trade and Cooperation Agreement, and their ambitions for the future of the economic relationship with the EU through further alignment lack any detail. If the Government is considering making proposals to dynamically align with the EU in further areas or form a new customs partnership with the EU as longer-term objective, it should be clear about this and there must be the opportunity for appropriate scrutiny of such proposals in Parliament. (Conclusion, Paragraph 161)