Kieran O'Donnell (Fine Gael) | Oireachtas source

I have a few follow-up questions for Mr. Cody and his colleagues. In his presentation he said that "The Government has made clear that its overriding objective is to avoid a hard border on the island of Ireland." and that "Revenue is not planning for customs posts". For context, he also said: "Revenue’s overarching approach is to carry out the required customs controls through a risk-based programme of post-clearance checks and customs audits which, to the greatest extent possible, will take place at traders’ premises, away from the point of importation." I have a couple of points following on from those of Deputy Michael McGrath. How far advanced is Revenue in coming up with that process? The process effectively involves carrying out controls at the traders' premises as distinct from doing so at a post or border. Will that satisfy EU Single Market and customs control requirements? Will Mr. Cody give me an idea of the practicalities around this? Would what Revenue is looking at proposing, which is in essence no border but checks at traders' premises, satisfy the requirements of the EU Single Market and EU customs rules?