Mr. Niall Cody:

We do not envisage physical checks taking place at Revenue offices. Currently, 2% of goods are selected for physical checks. There is a series of rules and risk indicators involved in being selected. As our two colleagues mentioned, many of these rules concern protecting the customs union and the Single Market. Some of them concern perceived dumping by other countries. Certain indicators are looked for. From a customs point of view, it is very unlikely that there will be anything approaching 2% referral for physical goods in regard to the type of goods that move between the North and the South. We have considered the analysis of the figures. Much of what is transported in both directions is construction material. There is also agrifood produce. Something that will distort the EU market will not be sourced from Northern Ireland into the South. I saw on the six o'clock news that RTE reported from the border between Norway and Sweden, which has very sophisticated bays for HGVs to pull into on both sides of the border. I do not see that being the case here. The discussion at the previous committee meeting on this issue prompted us to think further about it. We did not change anything because of the discussion. However, having thought about it and begun to analyse the numbers, I am almost 100% certain that we will not be providing new trade facilitation bays in whatever part of Donegal, Monaghan or Cavan.