Mr. Gerry Harrahill:

There are two areas worth highlighting, not necessarily within the focus of Revenue. Having been out talking to businesses and engaging with trade myself, the first issue concerns business knowledge and capacity. When we talk about the impact for business, if we take a scenario of someone engaging solely in trade with the UK, at the moment there is no customs regime at all. Once we move from that and we put any in place any kind of a regime, even if every activity ends up being green routed, it will impact on business.