Mr. Niall Cody:

As I have told various committees, Revenue will give the Irish Brexit negotiating team our technical expertise on what is permissible under the Union Customs Code, UCC, and Single Market. The Commission and the 27 member states support the idea that there should not be a physical border. There have been difficult negotiations and difficult systems will have to be put in place. Whatever it is will not be as good as the withdrawal agreement or-----