Mr. Liam Irwin:

We are not looking at a "not-at-all" scenario. The scenario I envisage is electronic declaration - electronic approval or non-approval. In terms of routing, what is in place already is green, which is go, orange, which is a documentary check, and red, which is usually a physical check. Currently, that is of the order of 6% to 8% of traffic. I cannot see that changing in any significant way. Goods that are routed need to make some form of presentation; it depends on the particular routing. That could be done at the Border, but it does not have to be done at the Border and possibly will not be done. The facilitation stations will be somewhere in the proximity of the Border. It depends hugely on the type of exit that happens and as Mr. Callinan said, we are almost certainly likely to need a transition. It is difficult to see this switching overnight on Brexit day.