Seán Sherlock (Cork East, Labour) | Oireachtas source

I am just trying to understand the online shopping dynamic. Mr. Cody referred to the postman coming to the door. Again, are we talking in theoretical terms pending the outcome of a final political negotiation? Until that is determined, the position is effectively the status quo. I will put it another way. Reading between the lines of the Revenue Commissioners' submission, I believe it provides us with some sort of framework of understanding regarding the challenges that present themselves. However, the Revenue Commissioners' planning, as Mr. Cody said, "is based on the full range of possibilities, including the possibility that customs controls or processes will apply between Ireland and the UK". Has Mr. Cody given us an insight into the full range of possibilities right down to the individual consumer? Are the Revenue Commissioners scenario-planning for the individual consumer, to go back to the postman knocking at the door, right up to the multinational company? That is what we want to get a sense of from today's engagement.