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

Containers and trucks come into Dublin Port where checks are undertaken and there is a possibility of random physical checks. I am not trying to put Mr. Cody on the spot on this matter, but it is reasonable to believe that in the absence of a backstop agreement that as part of their work, the Revenue Commissioners will require that they must have some sort of presence along the Border. Are the Revenue Commissioners putting these bonded and other warehouses forward as an option instead of a border?