Mr. Niall Cody:

Customs is an EU competency and the customs legislation is based on regulation and direct application. It is for the national authority in a member state to decide how to implement the EU's customs code within the framework of the regulations. The Customs Act 2015 supports the EU's customs code and deals with powers and sanctions within the framework of the code. Customs duties are EU money. We collected €333 million in customs duties in 2018, which becomes part of the own resources of the EU and in respect of which we are subject to audit every year. The country is entitled to retain 20% of the €333 million and 80% goes to the EU.