John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

Trucks coming from France will have to have their cargoes sealed going across the land bridge through the UK but as happens nowadays they pick up their goods in France or Germany or wherever but they would also have pick-ups to make in the UK. They will have to stop and break their customs seal. That will take more time and paperwork. They will fill the container and come back to Ireland. There is no question but that the cost to business will be enormous and the witnesses are agreeing with me. There will be customs clearance agents' fees. There will be possible delay on goods, perishable or otherwise, going to and from the country. At the end of all that it will be the consumer in Ireland or on the Continent, depending on the direction of travel, who pays the costs. That is a cost.

The Revenue's 600 people will be employed because of Brexit but where? Will it be for the IT system or on borders, or policing what is going on? If it is all as smooth as we heard earlier where will the 600 go?