Mr. Niall Cody:

There is a close working relationship. Obviously, Switzerland is surrounded by member states. I probably did not get to mention this earlier but the customs code provides for special arrangements for local trade within a corridor on both sides. We are examining the opportunities there. In the case of Switzerland and France, for example, people are toing and froing about their daily business like they do here, with people working in one country and living in another. We are looking at opportunities in that area. The Chairman asked about the work Michael Colgan's team is doing. It involves making visits. There is also a long standing customs programme within the EU under which we carry out exchange visits to study particular matters and when we examine IT development we work closely together. There is a real opportunity to examine all those aspects, but there is no model in place that deals with a country that has spent a long time in the Single Market and then left. People talk about external frontiers, but every EU country has an external frontier because every one of them has airports. That is the external frontier. However, the land frontier between Northern Ireland and the South is unique within the EU. There is no model of a country leaving with a land frontier of a limited nature, because it is limited to within the island. It is a unique set of circumstances. We will explore and we will put anything we can into that policy arrangement.