Mr. Gerry Harrahill:

Let us take a hypothetical scenario of leaving the UK and coming into Dublin Port. First, the ferry companies have clearly indicated that it is their intention in the context of Brexit, not to allow trucks on board their ferries unless customs declarations have been made. They clearly want to avoid a scenario where they come to Dublin and they cannot empty their vessel, thereby being unable to reload to get out again. There will be a requirement on the haulage company or the transport operator to have made a customs declaration. That declaration will have been made and Revenue will now be aware that a consignment is coming from the UK into Dublin Port.

Our risk analysis process kicks in then. When the ferry is 15 minutes out from docking there will be information available to the driver and importer as to whether they have got a green, amber or red routing.