Mr. Niall Cody:

There are particular reasons for the issue around the major illicit goods, whether drugs or tobacco, for example there are the "illegal illegal" goods and there are items that are significantly affected by the economy such as excise levels where the excisable products are vulnerable. The smuggling of ordinary goods which have high VAT rates from Britain into Ireland has an impact on currency and when is something economically viable. It would not be a major source in the normal course of smuggling unless there is a particular advantage.