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

For example, if Britain decided to be far more competitive and reduce its VAT rates and do all sorts of things that have an economic impact on the goods coming across the Border, there is the potential for criminals to make a greater effort to smuggle in the goods they will make money on. Therefore, will the Revenue's customs officers not have to be far more active if there is this type of Brexit?