Mr. Niall Cody:

There are transit arrangements that apply for goods moving across non-EU countries. A bigger challenge than goods coming from Scotland through Ireland to France is goods going from Ireland through the UK to the Continent. In that case, the goods are transiting across a non-EU country and there are transit arrangements. The UK has signed up to the common transit system. There is a mechanism for goods to transit across a non-EU country, essentially under customs control.