Mr. Gerry Harrahill:

The normal process for an import such as that and for most current imports will be undertaken by an importer who has a simplified procedure in place. There is the risk analysis system and if there is a simplified procedure with a guarantee in place, at the same time as we have checked to say it is a green routing, we are also electronically checking that there is sufficient money in the guarantee in place to cover whatever customs duty and VAT might be due on the product.