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

I understand that. The European Union will tell us that it wants a border and Mr. Cody said that it is up the national Government to decide its response to that. I am asking Mr. Cody how Revenue responds to that. Is Mr. Cody satisfied that in that scenario, where the European Union is demanding a border at Northern Ireland, there will be no physical structures or customs posts there and that it will be done in some other way?