Kieran O'Donnell (Fine Gael) | Oireachtas source

I have two quick questions. The competency for customs rests with the European Union. I want follow up on that. At the moment, what happens if we import from a third country outside the EU? How do we meet the requirement under the Single Market and EU customs rules? Is that down to an interpretation by the Revenue Commissioners in Ireland and each individual country? Is that a correct analysis?

Does it not follow then that although the competency rests with the EU, the actual interpretation of the rules is down to the individual revenue authority in the individual country? What happens in the event of whatever form of Brexit and the arrangements between east and west? We have latitude in being able to interpret meeting the requirements under the customs union and meeting the Single Market obligations. Is that correct?