Mr. Niall Cody:

The way customs is administered does not work like that. The Commission does not issue an instruction. The regulations are there and it is up to the national authorities to implement same, and that is what we would have to do. If there is a concern as a result of an audit in three years' time that we did not do something particular at a certain time, that becomes a process then. It is not like the Finance Bill is published and we issue a tax and duty manual about how a particular provision should work and taxpayers are supposed to implement that, because that is different.