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

That refers to Revenue's current customers. This new arrangement will create a whole lot of other customers for it. Currently, people travel up and down to Northern Ireland. I watched a programme on the subject recently where there was an immediate cross-Border aspect but it was in a geographically tight location. They will be affected by it. I do not want to be unfair to Mr. Cody but I would think that this would be the opportunity, without scaring people, to set out clearly the facts of what this new arrangement might be in both scenarios. When one examines the real examples from companies in transit or which do that kind of business from Europe to here, one can see the real costs and problems involved.

Several members have asked Mr. Cody about this. Is it not the case that it will not be borderless? The European Union will say that there must be a border. It will insist on it. Some people refer to the backstop or whatever, but it looks as though there will be a border at Northern Ireland. I see no other sensible way of achieving it.