Mr. Gerry Harrahill:

I will explain where the issue of flexibility arises. I mentioned we are out talking to trade and business. We know the profile of Irish business and we know some of the things that will work for Irish business. Earlier, I mentioned that authorised economic operator standards are not the panacea for everything. Big industry representatives maintain AEO is the way to go. The European Commission is rather relaxed. A range of things can be done. Ultimately, however, the country is assessed on compliance with the Union customs code. Oversight and rigour matter. I go to a meeting of the customs policy group every year. A report is laid on the table every year dealing with implementation of the Union customs code. It is not a place to be if a country has not been doing what it was meant to do as a member state.