Mr. Niall Cody:

Our legal obligation will be to implement the Union customs code. That is what we have to do and that is what we will do. How it is implemented becomes an issue for the national authority. I mentioned earlier how we are subject to audit annually, and rest assured that is a robust audit process because it is an EU competence and we will have to be able to show that we are implementing the Union customs code and meeting our obligations to the Single Market. We will engage in that process and the Government will have to take part in significant discussions over the next while. It is pointless for me to speculate on where that might end up.