Kieran O'Donnell (Fine Gael) | Oireachtas source

Let us suppose this step is taken and the UK becomes a third country. What are the practicalities? How would the arrangement operate? Will the Irish Revenue Commissioners and the Customs and Excise be required to get sign-off from the EU on whatever scheme is put in place to deal with goods being imported from the UK to Ireland? Will it be down to operating under the same scheme that currently operates with third countries?