Paddy Burke (Fine Gael) | Oireachtas source

I welcome the delegation and from what Mr. Cody and others have said, I know they have picked up many of the issues raised at the last finance committee meeting with the Revenue Commissioners. Much has been said about the all-Ireland approach and the witnesses stated earlier that the UK would have a customs operations with many different countries, with 27 operations for the 27 EU countries. Northern Ireland would be the same as the rest of the UK in that it would have 27 different operations as well. Some goods could come directly from those 27 countries into Northern Ireland. If there is to be an all-Ireland approach, does it not mean the EU regulations would be operated in Northern Ireland? Would that be the case?