Mr. Gerry Harrahill:

The regime that will apply to customs is not 100% clear yet in terms of the UK but in discussions that we have had through the forum that I mentioned earlier with the European Commission, the UK has said that to a large extent it will replicate the existing Union customs code so it will effectively mirror that same process. If goods are being imported into the UK, there will be an obligation to file an import declaration there, and the same as if one was importing in Ireland from the UK, there would be a requirement to file an import declaration on this side. The devil will be in the detail as to whether it is an exact replica of the Union customs code or whether that changes over time but that is the broad orientation that there is at the moment and the detail is being worked through in the UK Parliament at the moment.